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Revenue Scotland and Tax Powers Act 2014

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Explanatory Notes
Explanatory Notes
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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Double assessment

Section 106 – Relief in case of double assessment

145.This section provides that a taxpayer can make a claim to Revenue Scotland for relief if they believe they have been assessed more than once for the same matter.

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Revenue Scotland and Tax Powers Act 2014

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Explanatory Notes

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Double assessment

Section 106 – Relief in case of double assessment

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