The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015
These Regulations come into force on 1st April 2015. They describe the provisions that must be included in reimbursement arrangements made by a person making a claim under section 107 of the Act (recovery of overpaid tax), the undertakings that the person must give and the other requirements with which the person must comply, in order that the reimbursement arrangements are not to be disregarded for the purposes of determining whether the person would be unjustly enriched if the person’s claim is met.