Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 6 S Revenue Scotland assessments

Assessment of loss of tax or of excessive repayment S

99 Assessment to recover excessive repayment of tax S

(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.

Commencement Information

I1 S. 99 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)