PART 11Reviews and appeals

CHAPTER 4Supplementary

250Interpretation

(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.