PART 6Tax returns, enquiries and assessments
CHAPTER 6Revenue Scotland assessments
Assessment of loss of tax or of excessive repayment
I199Assessment to recover excessive repayment of tax
1
If an amount of tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid tax.
2
If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.