Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

50 Reviews and appeals of decisions of Revenue Scotland

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 233(1) (appealable decisions), after paragraph (i) insert—

“(j) a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue Scotland to pay interest on any amount,

(k) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26 of the AT(S) Act 2024,

(l) a decision in relation to the giving, withdrawal or variation, for the purposes of any regulations under section 26 of the AT(S) Act 2024, of any approval or direction with respect to the person who is to act as another’s tax representative,

(m) a decision in relation to—

(i) whether a body corporate is to be treated, or is to cease to be treated, as a member of a group under section 29 of the AT(S) Act 2024,

(ii) the times at which a body corporate is to be so treated, and

(iii) which body corporate is, in relation to any time, to be the representative member for a group,

(n) a decision in relation to the requirement of security for the payment of Scottish aggregates tax under section 36 or 37 of the AT(S) Act 2024.”.