PART 11Reviews and appeals
CHAPTER 4Supplementary
I1I2245Reviews and appeals not to postpone recovery of tax
1
Where there is a review or appeal under this Part, any tax charged or penalty or interest imposed remains due and payable as if there had been no review or appeal.
2
The Scottish Ministers may by regulations make provision for the postponement of any such tax, penalty or interest pending reviews or appeals, including provision—
a
for applications by appellants to Revenue Scotland for postponement of amounts of tax, penalty and interest,
b
for the effect of any determination by Revenue Scotland on such applications,
c
for agreements between appellants and Revenue Scotland as to postponement of amounts of tax, penalty and interest,
d
for applications to the tribunal for such postponement,
e
for appeals in relation to such determinations by Revenue Scotland and decisions by the tribunal on such applications.
3
Regulations under subsection (2) may modify any enactment (including this Act).
4
Subsection (1) is subject to sections 79(1) and 203(1) and to paragraph 8(1) of schedule 3.