PART 4 S The Scottish Tax Tribunals

CHAPTER 5 S Appeal of decisions

Further provision on permission to appeal S

39 Process for permission S

(1) The Scottish Ministers may by regulations specify a time limit within which the permission required by section 34(3) or 36(3) must be sought.

(2) A refusal to give the permission required by section 34(3) or 36(3) is not appealable under section 34 or 36.

Commencement Information

I1 S. 39(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.