(1)Notice of review under section 234 must be given—
(a)within 30 days after the specified date,
(b)to Revenue Scotland.
(2)In subsection (1) “specified date” means—
(a)the date on which the appellant was notified of the appealable decision,
(b)in a case to which section 234(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), or
(c)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 review must specify the grounds of review.
Commencement Information
I1S. 235 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1
I2S. 235 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)