j

subject to subsection (3A), a decision which affects—

i

whether a person is required to provide security for the payment of air departure tax,

ii

the amount of security a person is required to provide for the payment of air departure tax,

iii

any other matter relating to the provision of security for the payment of air departure tax.

3A

Subsection (1)(j)—

a

does not entitle a person to appeal a decision of Revenue Scotland to issue a direction under section 36 of the ADT(S) Act 2017 (relating to the security required to validate the appointment of an administrative tax representative), or the contents of such a direction, but

b

does entitle a person to appeal any decision of Revenue Scotland about how a direction is applied in a particular case.