(1)The Scottish Ministers may, by regulations, make provision for—
(a)the review by the Tax Authority, on the application of a specified person, of any specified kind of decision by the Tax Authority,
(b)the appeal by a specified person to a tribunal or court against any specified kind of decision by the Tax Authority.
(2)Regulations under this section may modify any provision made by or under this Act.
(3)In this section, “specified” means specified in the regulations.