Search Legislation

Revenue Scotland and Tax Powers Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Cross Heading: Review of appealable decisions

 Help about opening options

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Cross Heading: Review of appealable decisions is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Part 11 Chapter 2 Crossheading Review-of-appealable-decisions:

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Review of appealable decisionsS

234Right to request reviewS

(1)A person aggrieved by an appealable decision (the “appellant”) may request Revenue Scotland to review the decision.

(2)An appellant may not request review if subsection (3), (4) or (5) applies.

(3)This subsection applies where—

(a)the decision which the appellant seeks to review is a decision of Revenue Scotland to amend a self-assessment under section 87 while an enquiry is in progress, and

(b)the enquiry has not been completed.

(4)This subsection applies where—

(a)the appellant has given notice of appeal in relation to the same matter in question, or

(b)the tribunal has determined the matter in question under section 244.

(5)This subsection applies where the appellant has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).

(6)This section does not prevent the matter in question from being dealt with in accordance with section 246(1) and (2) (settling matters in question by agreement).

Commencement Information

I1S. 234(1)-(3) (4)(a) (5) (6) in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I2S. 234(1)-(3) (4)(a) (5) (6) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

I3S. 234(4)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

235Notice of reviewS

(1)Notice of review under section 234 must be given—

(a)within 30 days after the specified date,

(b)to Revenue Scotland.

(2)In subsection (1) “specified date” means—

(a)the date on which the appellant was notified of the appealable decision,

(b)in a case to which section 234(3) applies—

(i)the date the appellant was given notice that the enquiry was completed, or

(ii)no such notice having been given, the date the enquiry is completed by virtue of section 93(1)(b), or

(c)where the appellant and Revenue Scotland entered into a settlement agreement but the appellant withdrew from the agreement, the date of that withdrawal.

(3)The notice of review must specify the grounds of review.

Commencement Information

I4S. 235 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I5S. 235 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

236Late notice of reviewS

(1)This section applies in a case where—

(a)notice of review may be given to Revenue Scotland under this Part, but

(b)no notice is given before the relevant time limit.

(2)Notice may be given after the relevant time limit if—

(a)Revenue Scotland agrees, or

(b)where Revenue Scotland does not agree, the tribunal gives permission.

(3)Revenue Scotland must agree to notice being given after the relevant time limit if the appellant has requested that Revenue Scotland does so and Revenue Scotland is satisfied—

(a)that there was reasonable excuse for not giving the notice before the relevant time limit, and

(b)that the request has been made without unreasonable delay.

(4)If a request of the kind referred to in subsection (3) is made, Revenue Scotland must notify the appellant whether or not Revenue Scotland agrees to the request.

(5)In this section “relevant time limit”, in relation to notice of review, means the time before which the notice is to be given (but for this section).

Commencement Information

I6S. 236 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

I7S. 236(1) (2)(a) (3)-(5) in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

237Duty of Revenue Scotland to carry out reviewS

(1)If the appellant gives Revenue Scotland notice of review, Revenue Scotland must—

(a)notify the appellant of Revenue Scotland's view of the matter in question within the relevant period, and

(b)review the matter in question in accordance with section 238.

(2)Subsection (1) does not apply if—

(a)the appellant has already given notice of review under section 235 in relation to the same matter in question, or

(b)Revenue Scotland has concluded a review of the matter in question.

(3)In this section “relevant period” means—

(a)the period of 30 days beginning with the day on which Revenue Scotland receives the notice of review, or

(b)such longer period as is reasonable.

Commencement Information

I8S. 237 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I9S. 237 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

238Nature of review etc.S

(1)This section applies if Revenue Scotland is required by section 237 to review the matter in question.

(2)The nature and extent of the review are to be such as appear appropriate to Revenue Scotland in the circumstances.

(3)For the purpose of subsection (2), Revenue Scotland must, in particular, have regard to steps taken before the beginning of the review—

(a)by Revenue Scotland in deciding the matter in question, and

(b)by any person in seeking to resolve disagreement about the matter in question.

(4)The review must take account of any representations made by the appellant at a stage which gives Revenue Scotland a reasonable opportunity to consider them.

(5)The review may conclude that Revenue Scotland's view of the matter in question is to be—

(a)upheld,

(b)varied, or

(c)cancelled.

Commencement Information

I10S. 238 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I11S. 238 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

239Notification of conclusions of reviewS

(1)Revenue Scotland must notify the appellant of the conclusions of the review and its reasoning within—

(a)the period of 45 days beginning with the relevant day, or

(b)such other period as may be agreed.

(2)In subsection (1) “relevant day” means the day when Revenue Scotland notified the appellant of Revenue Scotland's view of the matter in question.

(3)Where Revenue Scotland is required to undertake a review but does not give notice of the conclusions within the period specified in subsection (1), the review is treated as having concluded that Revenue Scotland's view of the matter in question (see section 237(1)) is upheld.

(4)If subsection (3) applies, Revenue Scotland must notify the appellant of the conclusions which the review is treated as having reached.

Commencement Information

I12S. 239 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I13S. 239 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

240Effect of conclusions of reviewS

(1)If Revenue Scotland gives notice of the conclusions of a review (see section 239)—

(a)the conclusions are to be treated as if they were contained in a settlement agreement (see section 246(2)), but

(b)section 246(4) (withdrawal from agreement) does not apply in relation to that notional agreement.

(2)Subsection (1) does not apply to the matter in question if, or to the extent that—

(a)the appellant and Revenue Scotland enter into mediation and conclude that mediation by entering into a settlement agreement, or

(b)the appellant gives notice of appeal under section 242.

Commencement Information

I14S. 240 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I15S. 240 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

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?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

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?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

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?

You have chosen to open the Whole Act without Schedules

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?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources