Paragraph 22 Proceedings concerning late notice of reviewI1
Scotland
(1)
A person may apply to the First-tier Tribunal to be allowed a late notice of review under section 236(2)(b) of RSTPA 2014 (late notice of review) only if—
(a)
the person has approached Revenue Scotland for agreement under section 236(2)(a); and
(b)
agreement has been refused or has been given only on limited grounds.
(2)
Where permission to be allowed a late notice of review is sought under paragraph (1), the notice of review must include a request for the permission referred to in section 236(2)(b) of RSTPA 2014 and the reason why the notice of review was not provided in time.
Annotations
Commencement
- I1
Sch. para. 22 in force at 24.4.2017, see reg. 1(2)