(1)The “potential lost revenue” in respect of—
(a)an inaccuracy in a document (including an inaccuracy attributable to a supply of false information or withholding of information), or
(b)a failure to notify an under-assessment,
is the additional amount due and payable in respect of tax as a result of correcting the inaccuracy or under-assessment.
(2)The reference in subsection (1) to the additional amount due and payable includes a reference to—
(a)an amount payable to Revenue Scotland having been erroneously paid by way of repayment of tax, and
(b)an amount which would have been repayable by Revenue Scotland had the inaccuracy or assessment not been corrected.