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Revenue Scotland and Tax Powers Act 2014
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Notice of enquiry
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13(1)Revenue Scotland may enquire into a person's claim or amendment of a claim if it gives the claimant notice of its intention to do so (“notice of enquiry”) before the end of the period of 3 years after the day on which the claim was made.
(2)A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.
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