Revenue Scotland and Tax Powers Act 2014

106Relief in case of double assessmentS
This section has no associated Explanatory Notes

A person who believes that tax has been assessed on that person more than once in respect of the same matter may make a claim to Revenue Scotland for relief against any double charge.

Commencement Information

I1S. 106 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)