Revenue Scotland and Tax Powers Act 2014, Section 235 is up to date with all changes known to be in force on or before 03 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)Notice of review under section 234 must be given—
(a)within 30 days after the specified date,
(b)to Revenue Scotland.
(2)In subsection (1) “specified date” means—
(a)the date on which the appellant was notified of the appealable decision,
(b)in a case to which section 234(3) applies—
(i)the date the appellant was given notice that the enquiry was completed, or
(ii)no such notice having been given, the date the enquiry is completed by virtue of section 93(1)(b), or
(c)where the appellant and Revenue Scotland entered into a settlement agreement but the appellant withdrew from the agreement, the date of that withdrawal.
(3)The notice of review must specify the grounds of review.
Commencement Information
I1S. 235 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1
I2S. 235 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
