Revenue Scotland and Tax Powers Act 2014

245 Reviews and appeals not to postpone recovery of tax

(1) Where there is a review or appeal under this Part, any tax charged or penalty or interest imposed remains due and payable as if there had been no review or appeal.

(2) The Scottish Ministers may by regulations make provision for the postponement of any such tax, penalty or interest pending reviews or appeals, including provision—

(a) for applications by appellants to Revenue Scotland for postponement of amounts of tax, penalty and interest,

(b) for the effect of any determination by Revenue Scotland on such applications,

(c) for agreements between appellants and Revenue Scotland as to postponement of amounts of tax, penalty and interest,

(d) for applications to the tribunal for such postponement,

(e) for appeals in relation to such determinations by Revenue Scotland and decisions by the tribunal on such applications.

(3) Regulations under subsection (2) may modify any enactment (including this Act).

(4) Subsection (1) is subject to sections 79(1) and 203(1) and to paragraph 8(1) of schedule 3.