Giving effect to claims and amendments
350.Paragraph 12 provides that Revenue Scotland should make repayment or discharge a determination as soon as practicable after a claim is made. Revenue Scotland may give effect to this on a provisional basis.
Revenue Scotland and Tax Powers Act 2014
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- Deddfau Senedd yr Alban
- 2014 asp 16
- Explanatory Notes
- The Act
- Schedule 3
- Giving effect to claims and amendments
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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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