# Revenue Scotland and Tax Powers Act 2014, Section 106: Relief in case of double assessment


A person who believes that tax has been assessed on that person more than once in respect of the same matter may make a claim to Revenue Scotland for relief against any double charge.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/106 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.