Revenue Scotland and Tax Powers Act 2014

109Defence to certain claims for relief under section 107 or 108S
This section has no associated Explanatory Notes

It is a defence to a claim for relief made under section 107 or 108 that repayment or, as the case may be, discharge of the amount would unjustly enrich the claimant.

Commencement Information

I1S. 109 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)