Amendment of claim by claimant
348.Paragraph 10 provides that a claimant can amend their claim within 12 months, unless Revenue Scotland gives notice during that period that it is carrying out an enquiry.
Revenue Scotland and Tax Powers Act 2014
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- Deddfau Senedd yr Alban
- 2014 asp 16
- Explanatory Notes
- The Act
- Schedule 3
- Amendment of claim by claimant
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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