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The Scottish Ministers may by order modify section 152(2) to (8) to provide for certain decisions in relation to the giving of information notices or in relation to any requirement in such notices—
(a)to be appealable for the purposes of section 233(1)(h),
(b)to be appealable for the purposes of that paragraph on certain grounds or in certain circumstances only,
(c)to not be appealable.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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