http://www.legislation.gov.uk/asp/2014/16/section/153/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
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24 September 2014
The Act<CitationSubRef id="c00392" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7" CitationRef="c00001" SectionRef="part-7">Part 7</CitationSubRef> – Investigatory Powers of Revenue Scotland<CitationSubRef id="c00494" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/6" CitationRef="c00392" SectionRef="part-7-part-6">Chapter 6</CitationSubRef> — Reviews and Appeals Against Information Notices
<CitationSubRef id="c00498" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/153" CitationRef="c00001" SectionRef="section-153">Section 153</CitationSubRef> – Power to modify <CitationSubRef id="c00500" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/152" CitationRef="c00001" SectionRef="section-152">section 152</CitationSubRef>
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This section provides a power for the Scottish Ministers to modify by order (subject to affirmative procedure) whether the decisions in section 152(2)-(7) relating to the giving of information notices and the requirements contained within such information notices are appealable (generally or in certain circumstances only) or not appealable for the purposes of section 233(1)(h).