- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Land and Buildings Transaction Tax (Scotland) Act 2013
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
56Review and appeal
Nodiadau EsboniadolDangos EN
(1)The Scottish Ministers may, by regulations, make provision for—
(a)the review by the Tax Authority, on the application of a specified person, of any specified kind of decision by the Tax Authority,
(b)the appeal by a specified person to a tribunal or court against any specified kind of decision by the Tax Authority.
(2)Regulations under this section may modify any provision made by or under this Act.
(3)In this section, “specified” means specified in the regulations.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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