123.This section amends section 233 of the 2014 Act, setting out which decisions of Revenue Scotland in relation to Scottish Aggregates Tax are “appealable” under Part 11 of the 2014 Act, and therefore are subject both to review by Revenue Scotland on request under section 234, and appeal to the First-Tier Tribunal under section 241.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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