# Revenue Scotland and Tax Powers Act 2014, Paragraph 13


(1) Revenue Scotland may enquire into a person's claim or amendment of a claim if it gives the claimant notice of its intention to do so (“notice of enquiry”) before the end of the period of 3 years after the day on which the claim was made.
(2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.

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Source: https://www.legislation.gov.uk/asp/2014/16/schedule/3/paragraph/13 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-3/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.