PART 11Reviews and appeals
CHAPTER 2Reviews
Review of appealable decisions
234Right to request review
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has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).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).