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PART 7 SInvestigatory powers of Revenue Scotland

CHAPTER 6SReviews and appeals against information notices

153Power to modify section 152S

The Scottish Ministers may by order modify section 152(2) to (8) to provide for certain decisions in relation to the giving of information notices or in relation to any requirement in such notices—

(a)to be appealable for the purposes of section 233(1)(h),

(b)to be appealable for the purposes of that paragraph on certain grounds or in certain circumstances only,

(c)to not be appealable.

Commencement Information

I1S. 153 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)