# Revenue Scotland and Tax Powers Act 2014, Section 115: Time-limit for making claims


(1) A claim under section 106 or 107 must be made within the period of 5 years after the date by which the tax return, to which the payment by way of tax, or the assessment or determination relates, required to be made.
(2) A claim under section 107 may not be made by being included in a return.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/115 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.