Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 6 – Tax Returns, Enquiries and Assessments
Chapter 6 — Revenue Scotland Assessments
Assessment of loss of tax or of excessive repayments
Section 98 – Assessment where loss of tax
137.This section provides a designated officer with the power to make an assessment to make good a loss of tax where an amount that should have been assessed has not been, an amount assessed is less than it should be or relief that has been given is or has become excessive.
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