Revenue Scotland and Tax Powers Act 2014 section 230

Power to modify section 229

Section 230 gives Scottish Ministers the power to change the rules on whether decisions about notices requiring contact details for tax debtors can be appealed.

• Scottish Ministers can use a statutory order to change the appeal rules relating to notices issued to obtain contact details for tax debtors
• They can make decisions about such notices fully appealable
• They can restrict appeals to certain grounds or circumstances only
• They can remove the right of appeal entirely for certain decisions