Revenue Scotland and Tax Powers Act 2014 section 108

Claim for repayment if order changing tax basis not approved

Section 108 provides a mechanism for taxpayers to claim repayment of tax, penalties, or interest that were paid as a result of a ministerial order that subsequently ceased to have effect because it was not approved by the Scottish Parliament.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.