Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 5 – Reviews and appeals Section 71 – Reviews
110.This section requires the Scottish Ministers to make regulations, subject to the affirmative procedure, providing for the review by a local authority of its decisions in connection with the operation of a VL scheme, enforcement action taken by it, and penalties imposed by it (subsections (1) and (3)). The type of provision which can be made under this section includes the procedure for carrying out reviews and the steps that can be taken by a local authority following the outcome of reviews (subsection (2)).