{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-153",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-153.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/153",
  "kind": "section",
  "number": "153",
  "heading": "Power to modify section 152",
  "text": "The Scottish Ministers may by order modify section 152(2) to (8) to provide for certain decisions in relation to the giving of information notices or in relation to any requirement in such notices—\n(a) to be appealable for the purposes of section 233(1)(h),\n(b) to be appealable for the purposes of that paragraph on certain grounds or in certain circumstances only,\n(c) to not be appealable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 153 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/153",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}