# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 22: Proceedings concerning late notice of review

Extent: S

(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.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/22 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.