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

Giving effect to amendments under paragraph 14

354. Paragraph 16 provides that, once a closure notice has been issued, Revenue Scotland must carry out an assessment, make a repayment or discharge a determination within 30 days.