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 101 – References to the “taxpayer”

140. This section provides that, in sections 102 to 105, references to the “taxpayer” in relation to an assessment under section 98 mean the chargeable person and, in relation to an assessment under section 99, mean the person to whom the excessive repayment of tax was made.