Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 10 – Enforcement of Payment of Tax

Chapter 2 — Enforcement: Powers to Obtain Contact Details for Debtors
Section 229 – Reviews and appeals against notices or requirements

268.This section provides the third party with a right of review or appeal against a notice under section 228 but only on the basis that it would be unduly onerous to comply.