PART 11Reviews and appeals

CHAPTER 2Reviews

Review of appealable decisions

234Right to request review

I1I21

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

I1I22

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

I1I23

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—

I1I2a

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

I3b

the tribunal has determined the matter in question under section 244.

I1I25

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has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).

I1I26

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).