Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 The Scottish Tax Tribunals

CHAPTER 5 Appeal of decisions

Further provision on permission to appeal

39 Process 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.