Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 6 – Reviews and appeals Section 50: Reviews and appeals of decisions of Revenue Scotland
123.This section amends section 233 of the 2014 Act, setting out which decisions of Revenue Scotland in relation to Scottish Aggregates Tax are “appealable” under Part 11 of the 2014 Act, and therefore are subject both to review by Revenue Scotland on request under section 234, and appeal to the First-Tier Tribunal under section 241.