http://www.legislation.gov.uk/asp/2014/16/section/237/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="c00726" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/11" CitationRef="c00001" SectionRef="part-11">Part 11</CitationSubRef> – Reviews and Appeals<CitationSubRef id="c00734" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/11/part/2" CitationRef="c00726" SectionRef="part-11-part-2">Chapter 2</CitationSubRef> — ReviewsReview of appealable decisions
<CitationSubRef id="c00742" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/237" CitationRef="c00001" SectionRef="section-237">Section 237</CitationSubRef> – Duty of Revenue Scotland to carry out review
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This section sets out the duties of Revenue Scotland to initiate a review by giving the appellant notice within 30 days, or within a reasonable period where 30 days is insufficient, of its view on the matter in question. Subsection (2) disapplies subsection (1) if the appellant has already given a notice of review in relation to the same matter or if Revenue Scotland has concluded a review of the matter already.