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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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54Refusal of repayment claim where other tax not paid
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(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In schedule 3 (claims for relief from double assessment and for repayment), in paragraph 12, after sub-paragraph (2) insert—
“(3)If a person who has made a claim has failed to pay to Revenue Scotland an amount (whether of tax, penalty or interest) other than the amount which is the subject of the claim, Revenue Scotland need not give effect to the claim to the extent of that failure.”.
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