# Revenue Scotland and Tax Powers Act 2014, Section 229: Reviews and appeals against notices or requirements


(1) This section applies where a third party seeks, under Part 11, to have a decision in relation to the giving of a notice under section 228 or in relation to any requirement in such a notice reviewed or appealed.
(2) A third party may give notice of review or notice of appeal in relation to a decision to give a notice, or in relation to a requirement in such a notice, only on the ground that it would be unduly onerous to comply with the notice or the requirement in it.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/229 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-229
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.