Revenue Scotland and Tax Powers Act 2014

229Reviews and appeals against notices or requirementsS

This section has no associated Explanatory Notes

(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)