Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 6 – Tax Returns, Enquiries and Assessments

Chapter 6 — Revenue Scotland Assessments

Assessment of loss of tax or of excessive repayments

Section 99 – Assessment to recover excessive repayment of tax

138. This section provides for an assessment to be made to recover an excessive repayment of tax including any interest that may have been paid.