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Revenue Scotland and Tax Powers Act 2014

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Changes over time for: Section 242

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Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Section 242 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. Help about Changes to Legislation

242Notice of appealS

This section has no associated Explanatory Notes

(1)Notice of appeal must be given—

(a)within 30 days of the specified date,

(b)to the tribunal.

(2)In subsection (1) “specified date” means—

(a)in a case to which section 241(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),

(b)where the appellant does not request a review under section 234, the date on which the appellant was notified of the appealable decision,

(c)where the appellant requests such a review, the date on which the conclusions of review are notified to the appellant under section 239,

(d)where, following a review under section 237, the appellant and Revenue Scotland entered into mediation, the date either Revenue Scotland or the appellant gave notice of withdrawal from mediation,

(e)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 appeal must specify the grounds of appeal.

Commencement Information

I1S. 242 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

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