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Landfill Tax (Scotland) Act 2014

Landfill Tax (Scotland) Act 2014

2014 asp 2

The Act

Part 3 – Administration

Recovery of overpaid tax

Section 29 – Recovery of overpaid tax

44.Section 29 sets out the conditions whereby the Tax Authority is liable to repay overpaid tax. Subsection (5) contains a regulation-making power to allow the Scottish Ministers to prescribe the form and manner of a claim made under this section and the documentary evidence required in support of said claim. Such regulations will be subject to the negative procedure (see section 41).

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