PART 11Reviews and appeals
CHAPTER 2Reviews
Review of appealable decisions
I1I2237Duty of Revenue Scotland to carry out review
1
If the appellant gives Revenue Scotland notice of review, Revenue Scotland must—
a
notify the appellant of Revenue Scotland's view of the matter in question within the relevant period, and
b
review the matter in question in accordance with section 238.
2
Subsection (1) does not apply if—
a
the appellant has already given notice of review under section 235 in relation to the same matter in question, or
b
Revenue Scotland has concluded a review of the matter in question.
3
In this section “relevant period” means—
a
the period of 30 days beginning with the day on which Revenue Scotland receives the notice of review, or
b
such longer period as is reasonable.