Revenue Scotland and Tax Powers Act 2014

235 Notice of review

(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.