Revenue Scotland and Tax Powers Act 2014

241 Right of appeal

(1) An appellant may appeal to the tribunal against an appealable decision.

(2) An appellant may not give notice of appeal under section 242 if subsection (3), (4) or (5) applies.

(3) This subsection applies where—

(a) the decision which the appellant seeks to appeal is a decision of Revenue Scotland to amend a self-assessment under section 87 while an enquiry is in progress, and

(b) the enquiry has not been completed.

(4) This subsection applies where—

(a) the appellant has given notice of review in relation to the same matter in question, and

(b) the review has not been concluded or treated as concluded.

(5) This subsection applies where the appellant has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).

(6) This section does not prevent the matter in question from being dealt with in accordance with section 246(1) and (2) (settling matters in question by agreement).