Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 11 S Reviews and appeals

CHAPTER 4 S Supplementary

Valid from 16/02/2015

250 Interpretation S

(1) In this Part “matter in question” means the matter to which a review, mediation or appeal relates.

(2) In this Part a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a) notification of Revenue Scotland's view under section 237(1), and

(b) notification of the conclusions of a review under section 239.

(3) But if a notification falling within paragraph (a) or (b) of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.