The Act Part 10 – Enforcement of Payment of Tax Chapter 2 — Enforcement: Powers to Obtain Contact Details for Debtors Section 230 – Power to modify section 229
269.This section provides a power for the Scottish Ministers to modify by order (subject to affirmative procedure) section 229(2). Such orders can provide as to whether certain decisions in relation to the giving of notices under section 228, or any requirements contained within such notices, are appealable (generally or in certain circumstances only) or not appealable for the purposes of section 233(1)(i).