Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 6 – Tax Returns, Enquiries and Assessments
Chapter 7 — Relief in Case of Excessive Assessment Or Overpaid Tax
Procedure for making claims
Section 114 – Procedure for making claims etc.
156.This section sets out that schedule 3 applies in relation to claims made under sections 106 to 108.
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