PART 4The Scottish Tax Tribunals
CHAPTER 5Appeal of decisions
Further provision on permission to appeal
39Process for permission
(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.