Commentary on Provisions Part 2 – Devolved taxes administration Section 54: Refusal of repayment claim where other tax not paid
127.This section of the Act amends paragraph 12 of schedule 3 of the 2014 Act, which requires Revenue Scotland to give effect to a claim for repayment of tax as soon as practicable after it is made. An exception to this duty is added, allowing Revenue Scotland to withhold payment or postpone giving effect to such a claim where the claimant has failed to pay to Revenue Scotland an amount of tax other than the amount which is subject to the claim. This includes the ability to give partial effect to a claim, or to partially withhold repayment.