PART 11Reviews and appeals
CHAPTER 1Introductory
Appealable decisions
I1I2233Appealable decisions
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.