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

Making of claims

339.Paragraph 2 provides for the process by which someone may make a claim under section 106, 107 or 108. Revenue Scotland may determine the form by which a claim must be made. Making a claim for repayment of tax requires evidence that the tax has been paid.