Section 237 Duty of Revenue Scotland to carry out reviewI1 I2

(1)

If the appellant gives Revenue Scotland notice of review, Revenue Scotland must—

(a)

notify the appellant of Revenue Scotland's view of the matter in question within the relevant period, and

(b)

review the matter in question in accordance with section 238.

(2)

Subsection (1) does not apply if—

(a)

the appellant has already given notice of review under section 235 in relation to the same matter in question, or

(b)

Revenue Scotland has concluded a review of the matter in question.

(3)

In this section “relevant period” means—

(a)

the period of 30 days beginning with the day on which Revenue Scotland receives the notice of review, or

(b)

such longer period as is reasonable.

Annotations

I1: S. 237 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1
I2: S. 237 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)