Air Departure Tax (Scotland) Act 2017 (asp 2)

Prospective

SCHEDULE 2 S MINOR AND CONSEQUENTIAL MODIFICATIONS TO REVENUE SCOTLAND AND TAX POWERS ACT 2014

25 (1) Section 233 (appealable decisions) is amended as follows. S

(2) In subsection (1), after paragraph (i) insert—

“(j) subject to subsection (3A), a decision which affects—

(i) whether a person is required to provide security for the payment of air departure tax,

(ii) the amount of security a person is required to provide for the payment of air departure tax,

(iii) any other matter relating to the provision of security for the payment of air departure tax.”.

(3) After subsection (3), insert—

“(3A) Subsection (1)(j)—

(a) does not entitle a person to appeal a decision of Revenue Scotland to issue a direction under section 36 of the ADT(S) Act 2017 (relating to the security required to validate the appointment of an administrative tax representative), or the contents of such a direction, but

(b) does entitle a person to appeal any decision of Revenue Scotland about how a direction is applied in a particular case.”.