Revenue Scotland and Tax Powers Act 2014 (asp 16)

Valid from 07/11/2014

PART 4 S The Scottish Tax Tribunals

CHAPTER 5 S Appeal of decisions

Further provision on permission to appeal S

39 Process for permission S

(1) The Scottish Ministers may by regulations specify a time limit within which the permission required by section 34(3) or 36(3) must be sought.

(2) A refusal to give the permission required by section 34(3) or 36(3) is not appealable under section 34 or 36.