SCHEDULE 10Group relief
F1PART 3ARecovery of relief
Annotations:
Amendments (Textual)
42ARecovery of relief
This Part applies where—
a
relief under this schedule is withdrawn or partially withdrawn and tax is chargeable,
b
the amount so chargeable has been finally determined, and
c
the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.
Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)