Revenue Scotland and Tax Powers Act 2014, Cross Heading: Giving effect to amendments under paragraph 14 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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