# Revenue Scotland and Tax Powers Act 2014, Section 109: Defence to certain claims for relief under section 107 or 108


It is a defence to a claim for relief made under section 107 or 108 that repayment or, as the case may be, discharge of the amount would unjustly enrich the claimant.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/109 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.