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16(1)Within 30 days after the date of issue of a notice under paragraph 14(3)(b) (closure notice that amends claim), Revenue Scotland must give effect to the amendment by making such adjustment as may be necessary, whether—S
(a)by way of assessment on the claimant, or
(b)by discharge or repayment of tax.
(2)An assessment made under sub-paragraph (1) is not out of time if it is made within the time mentioned in that sub-paragraph.
Commencement Information
I1Sch. 3 para. 16 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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