Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 7 S Relief in case of excessive assessment or overpaid tax

Defence of unjustified enrichment S

Valid from 01/04/2015

109 Defence to certain claims for relief under section 107 or 108 S

It is a defence to a claim for relief made under section 107 or 108 that repayment or, as the case may be, discharge of the amount would unjustly enrich the claimant.