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

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.

Commencement Information

I1 S. 109 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)