107.This section amends section 233 of the Revenue Scotland and Tax Powers Act 2014, adding further decisions of Revenue Scotland in relation to building safety levy as appealable under Part 11 of the Revenue Scotland and Tax Powers Act 2014. The effect is that the decisions would be subject to review by Revenue Scotland and appeal to the First-Tier Tribunal.
Commentary on Provisions Part 6 – Reviews and Appeals Section 45: Reviews and appeals of decisions of Revenue Scotland