Revenue Scotland and Tax Powers Act 2014

250 Interpretation S

(1) In this Part “matter in question” means the matter to which a review, mediation or appeal relates.

(2) In this Part a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a) notification of Revenue Scotland's view under section 237(1), and

(b) notification of the conclusions of a review under section 239.

(3) But if a notification falling within paragraph (a) or (b) of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

Commencement Information

I1 S. 250 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I2 S. 250 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)