Revenue Scotland and Tax Powers Act 2014 section 229

Reviews and appeals against notices or requirements

Section 229 limits the grounds on which a third party can challenge a notice requiring them to provide contact details about a tax debtor.

• This section applies when a third party wants to challenge a notice issued under section 228, which requires them to provide contact details for a tax debtor.
• The third party may seek either a review or an appeal of the decision to issue the notice, or of any specific requirement contained within it.
• The only permitted ground for challenging the notice or its requirements is that compliance would be unduly onerous.
• The review or appeal process follows the procedures set out in Part 11 of the Act.