Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 11 – Reviews and Appeals
Chapter 3 — Appeals
Section 244 – Disposal of appeal
283.This section provides that the tribunal should determine in an appeal whether Revenue Scotland’s view of the matter being appealed should be upheld, varied, or cancelled. Part 4 of the Act contains further provision about appeals to the tribunal, and about appeals from the tribunal to the Court of Session.
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