SCHEDULE 3Claims for relief from double assessment and for repayment
Correction of claim by Revenue Scotland
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1
Revenue Scotland may by notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).
2
No such correction may be made—
a
more than 9 months after the day on which the claim was made, or
b
if Revenue Scotland gives notice under paragraph 13 (notice of enquiry), during the period—
i
beginning with the day on which notice is given, and
ii
ending with the day on which the enquiry under that paragraph is completed.
3
A correction under this paragraph is of no effect if, within 3 months from the date of issue of the notice of correction, the claimant gives notice rejecting the correction.
4
Notice under sub-paragraph (3) must be given to Revenue Scotland.