Revenue Scotland and Tax Powers Act 2014

Yn ddilys o 01/04/2015

109Defence to certain claims for relief under section 107 or 108S
This adran has no associated Nodiadau Esboniadol

It is a defence to a claim for relief made under section 107 or 108 that repayment or, as the case may be, discharge of the amount would unjustly enrich the claimant.