Schedule 3 Claims for relief from double assessment and for repayment

1. Introduction
2. Making of claims
3. Duty to keep and preserve records
4. Preservation of information etc.
5. Penalty for failure to keep and preserve records
6. Reasonable excuse for failure to keep and preserve records
7. Assessment of penalties under paragraph 5
8. Enforcement of penalties under paragraph 5
9. Power to change penalty provisions in paragraphs 5 to 8
10. Amendment of claim by claimant
11. Correction of claim by Revenue Scotland
12. Giving effect to claims and amendments
13. Notice of enquiry
14. Completion of enquiry
15. Direction to complete enquiry
16. Giving effect to amendments under paragraph 14
17. Appeals against amendments under paragraph 14