Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 7 – Investigatory Powers of Revenue Scotland

Chapter 6 — Reviews and Appeals Against Information Notices
Section 154 – Disposal of reviews and appeals in relation to information notices

198.This section provides that a person who has requested a review or an appeal in relation to a decision arising from an information notice must comply, where the information notice is upheld or varied, with the conclusion or requirements of the review or appeal.