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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Revenue Scotland and Tax Powers Act 2014 section 111
Unjustified enrichment: reimbursement arrangements
Section 111 gives the Scottish Ministers the power to make regulations about reimbursement arrangements that a person may put in place to overcome the unjustified enrichment defence when claiming a repayment of overpaid tax from Revenue Scotland.
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.