Paragraph 12 I1

(1)

As soon as practicable after a claim is made, amended or corrected under paragraph 10 or 11, Revenue Scotland must give effect to the claim or amendment by discharge or repayment of tax.

(2)

Where Revenue Scotland enquires into a claim or amendment—

(a)

sub-paragraph (1) does not apply until a closure notice is given under paragraph 14 (completion of enquiry), and then it applies subject to paragraph 16 (giving effect to amendments under paragraph 14), but

(b)

Revenue Scotland may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.

F1(3)

If a person who has made a claim has failed to pay to Revenue Scotland an amount (whether of tax, penalty or interest) other than the amount which is the subject of the claim, Revenue Scotland need not give effect to the claim to the extent of that failure.

Annotations

Textual amendments

F1: Sch. 3 para. 12(3) inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 54(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(a)

Commencement

I1: Sch. 3 para. 12 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)