Revenue Scotland and Tax Powers Act 2014, Section 219 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.
(1)A repayment by Revenue Scotland to which this section applies must be made with interest for the period between the relevant date and the date when the repayment is issued.
(2)This section applies to—
(a)any repayment of tax,
(b)any repayment of a penalty, and
(c)any repayment of interest (whether on tax or penalty).
(3)In the cases mentioned in subsection (2) the “relevant date” is the date on which the payment of the tax, penalty or interest was made.
(4)This section also applies to a repayment by Revenue Scotland of an amount lodged with it in respect of the tax payable in respect of a transaction.
(5)In the case mentioned in subsection (4) the “relevant date” is the date on which the amount was lodged with Revenue Scotland.
(6)Interest under this section is calculated at the rate specified in provision made under section 220.
Commencement Information
I1S. 219 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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