PART 7General and interpretation
The Tax Authority
56Review and appeal
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.