Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 3 S Calculation of tax

Repayments S

13 Repayments of overpaid tax S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 108 (claim for repayment if order changing tax basis not approved)—

(a) in subsection (1), in each place where it occurs, for “order” substitute “instrument”,

(b) in subsection (2), in the closing words, for “order” substitute “instrument”,

(c) in subsection (3)—

(i) in the opening words, for “order”, in each place where it occurs, substitute “instrument”,

(ii) in the table, in the heading of column 1, for “orders” substitute “instruments”,

(iii) at the end of the table, insert—

“Under the AT(S) Act 2024—	Section 58(2)(b) of that Act
regulations under section 12(3)”,

(d) in subsection (4), for “order” substitute “instrument”.

(3) The section title of section 108 becomes “Claim for repayment if instrument changing tax basis not approved”.

Commencement Information

I1 S. 13 not in force at Royal Assent, see s. 64(2)