Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 3 S Claims for relief from double assessment and for repayment

Correction of claim by Revenue Scotland S

11 (1) Revenue Scotland may by notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise). S

(2) No such correction may be made—

(a) more than 9 months after the day on which the claim was made, or

(b) if Revenue Scotland gives notice under paragraph 13 (notice of enquiry), during the period—

(i) beginning with the day on which notice is given, and

(ii) ending with the day on which the enquiry under that paragraph is completed.

(3) A correction under this paragraph is of no effect if, within 3 months from the date of issue of the notice of correction, the claimant gives notice rejecting the correction.

(4) Notice under sub-paragraph (3) must be given to Revenue Scotland.

Commencement Information

I1 Sch. 3 para. 11 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)