Revenue Scotland and Tax Powers Act 2014 section 153

Power to modify section 152

Section 153 gives Scottish Ministers the power to change the rules about whether decisions relating to information notices can be reviewed or appealed.

• Scottish Ministers can make an order to modify the review and appeal rules that apply to information notices issued by Revenue Scotland.
• They can make certain decisions about information notices subject to appeal where they were not previously appealable.
• They can restrict appeals so that they are only available on specific grounds or in specific circumstances.
• They can remove the right of appeal for certain decisions about information notices entirely.