Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 7 S Relief in case of excessive assessment or overpaid tax

Procedure for making claims S

114 Procedure for making claims etc. S

Schedule 3 applies in relation to claims under sections 106 to 108.

Commencement Information

I1 S. 114 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I2 S. 114 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)