- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
This Part makes provision about the review and appeal of certain decisions of Revenue Scotland including—
(a)which decisions are, and which are not, reviewable and appealable,
(b)the taxpayer’s right to have decisions reviewed and the nature and conduct of those reviews,
(c)the option of mediation following a review that doesn’t settle the matter in question,
(d)the taxpayer’s right to appeal decisions to the tribunal, whether following review or otherwise, and
(e)settling tax disputes by agreement and other supplementary matters.
(1)The following decisions of Revenue Scotland are appealable decisions—
(a)a decision under section 66 to make adjustments to counteract a tax advantage,
(b)a decision in relation to the registration of any person in relation to any taxable activity,
(c)a decision which affects whether a person is chargeable to tax,
(d)a decision which affects the amount of tax to which a person is chargeable,
(e)a decision which affects the amount of tax a person is required to pay,
(f)a decision which affects the date by which any amount by way of tax, penalty or interest must be paid,
(g)a decision in relation to a penalty under the following provisions—
(i)section 76,
(ii)section 112,
(iii)section 151,
(iv)Part 8,
(v)section 231,
(vi)paragraph 5 of schedule 3,
(h)subject to subsection (2), a decision in relation to the giving of an information notice or in relation to the use of any of the other investigatory powers in Part 7,
(i)subject to subsection (3), a decision in relation to the giving of a notice under section 228.
(2)See section 152 for decisions in relation to the giving of information notices that are not appealable or are appealable only on certain grounds and in certain circumstances.
(3)See section 229 for the grounds on which decisions in relation to the giving of notices under section 228 are appealable.
(4)The following decisions of Revenue Scotland are not appealable decisions—
(a)the giving of a notice under section 68,
(b)the making of a Revenue Scotland determination,
(c)a decision to give a notice of enquiry under section 85 or paragraph 13 of schedule 3.
(5)The decisions mentioned in subsection (1) are appealable whether they are decisions under this Act or any other enactment.
(6)The Scottish Ministers may by order modify subsection (1) or (4) to—
(a)add a decision to either subsection,
(b)vary the description of a decision,
(c)remove a decision from either subsection.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys