PART 11Reviews and appeals
CHAPTER 2Reviews
Review of appealable decisions
I1I2238Nature of review etc.
1
This section applies if Revenue Scotland is required by section 237 to review the matter in question.
2
The nature and extent of the review are to be such as appear appropriate to Revenue Scotland in the circumstances.
3
For the purpose of subsection (2), Revenue Scotland must, in particular, have regard to steps taken before the beginning of the review—
a
by Revenue Scotland in deciding the matter in question, and
b
by any person in seeking to resolve disagreement about the matter in question.
4
The review must take account of any representations made by the appellant at a stage which gives Revenue Scotland a reasonable opportunity to consider them.
5
The review may conclude that Revenue Scotland's view of the matter in question is to be—
a
upheld,
b
varied, or
c
cancelled.