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Revenue Scotland and Tax Powers Act 2014

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

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.

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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.

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