Textual Amendments
F1Ss. 251C, 251D and cross-heading inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 58(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(e)
(1)This section applies where there is both a credit and a debit in relation to a person.
(2)In this section and section 251D—
“credit”, in relation to a person, means—
a sum that is payable by Revenue Scotland to a person, or
a relevant sum that may be repaid by Revenue Scotland to a person,
“debit”, in relation to a person, means a sum that is payable by the person to Revenue Scotland (including under a contract settlement or a settlement agreement).
(3)For the purposes of paragraph (b) of the definition of “credit” in subsection (2), a “relevant sum” in relation to a person means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to Revenue Scotland under or by virtue of an enactment or a contract settlement or a settlement agreement.
(4)For the purposes of the definition of “debit” in subsection (2), a sum is not to be treated as payable if the sum can be varied or set aside on review or appeal.
(5)Revenue Scotland may set the credit against the debit (subject to section 251D and any obligation of Revenue Scotland to set the credit against another sum).
(6)The obligations of Revenue Scotland and the person concerned are discharged to the extent of any set-off under subsection (5).
(7)In this section references to sums paid, repaid or payable by or to a person include sums that have been or are to be credited by or to a person.
(8)This section does not affect any other power of Revenue Scotland to set off amounts.]