Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Schedule 3 – Claims for Relief from Double Assessment and for Repayment

Correction of claim by Revenue Scotland

349.Paragraph 11 provides that Revenue Scotland may correct obvious errors or omissions in a claim, within nine months of the claim being made. The claimant may reject this correction within three months.