PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 6WRA ASSESSMENTS
Assessment of loss of tax or of excessive repayment
55Assessment to recover excessive repayment of tax
1
If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.
2
If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.