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 99
Assessment to recover excessive repayment of tax
Section 99 deals with Revenue Scotland's power to recover tax that has been repaid to a taxpayer in error or in excess of what was properly due.
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.