19Appeal against information noticeS
(1)A person on whom an information notice has been served may appeal to the sheriff against the notice or any requirement specified in it.
(2)An appeal under subsection (1) must be made before the end of the period of 21 days beginning with the date on which the person receives the notice.
(3)A decision of the Sheriff Appeal Court on an appeal against the sheriff's decision is final.
(4)If an appeal is brought under this section, the person is not required to supply the information specified in the information notice until the date on which the appeal is finally determined or withdrawn.
(5)For the purposes of subsection (4), the appeal is “finally determined”—
(a)where the appeal is determined by the sheriff, on the date on which the period during which an appeal to the Sheriff Appeal Court may be made expires without an appeal being made, or
(b)where an appeal to the Sheriff Appeal Court is made, the date on which that appeal is determined.
Commencement Information
I1S. 19 in force at 12.3.2018 by S.S.I. 2018/73, reg. 2