{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-13",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-13.json",
  "legislation": "asp/2024/14",
  "legislation_title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Repayments of overpaid tax",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 108 (claim for repayment if order changing tax basis not approved)—\n(a) in subsection (1), in each place where it occurs, for “order” substitute “instrument”,\n(b) in subsection (2), in the closing words, for “order” substitute “instrument”,\n(c) in subsection (3)—\n(i) in the opening words, for “order”, in each place where it occurs, substitute “instrument”,\n(ii) in the table, in the heading of column 1, for “orders” substitute “instruments”,\n(iii) at the end of the table, insert—\n“\nUnder the AT(S) Act 2024—\nSection 58(2)(b) of that Act\nregulations under section 12(3)\n”,\n(d) in subsection (4), for “order” substitute “instrument”.\n(3) The section title of section 108 becomes “Claim for repayment if instrument changing tax basis not approved”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 13 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 13 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/14/section/13",
    "retrieved_at": "2026-10-29T20:12:04.335327+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}