Point in time view as at 01/04/2015.
Revenue Scotland and Tax Powers Act 2014, Section 229 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies where a third party seeks, under Part 11, to have a decision in relation to the giving of a notice under section 228 or in relation to any requirement in such a notice reviewed or appealed.
(2)A third party may give notice of review or notice of appeal in relation to a decision to give a notice, or in relation to a requirement in such a notice, only on the ground that it would be unduly onerous to comply with the notice or the requirement in it.
Commencement Information
I1S. 229 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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