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).