The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 6 — Reviews and Appeals Against Information Notices Section 153 – Power to modify section 152
197.This section provides a power for the Scottish Ministers to modify by order (subject to affirmative procedure) whether the decisions in section 152(2)-(7) relating to the giving of information notices and the requirements contained within such information notices are appealable (generally or in certain circumstances only) or not appealable for the purposes of section 233(1)(h).