PART 6Tax returns, enquiries and assessments

CHAPTER 7Relief in case of excessive assessment or overpaid tax

Procedure for making claims

117Assessment of claimant in connection with claim

1

This section applies where—

a

a claim is made under section 107,

b

the grounds for giving effect to the claim also provide grounds for a Revenue Scotland assessment on the claimant in respect of the tax, and

c

such an assessment could be made but for a relevant restriction.

2

In a case falling within section 116(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 116(3)).

3

The following are relevant restrictions—

a

the restrictions in section 102 (conditions for assessment where return has been delivered),

b

the expiry of a time limit for making a Revenue Scotland assessment.

4

Where this section applies—

a

the relevant restrictions are to be disregarded,

b

the Revenue Scotland assessment is not out of time if it is made before the final determination of the claim.

5

A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on review, appeal or otherwise).