SCHEDULE 3

Claims for relief from double assessment and for repayment

Giving effect to claims and amendments
12
1
As soon as practicable after a claim is made, amended or corrected under paragraph 10 or 11, Revenue Scotland must give effect to the claim or amendment by discharge or repayment of tax.
2
Where Revenue Scotland enquires into a claim or amendment—
a
sub-paragraph (1) does not apply until a closure notice is given under paragraph 14 (completion of enquiry), and then it applies subject to paragraph 16 (giving effect to amendments under paragraph 14), but
b
Revenue Scotland may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.
Sch. 3 para. 12 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)