Revenue Scotland and Tax Powers Act 2014 section 250

Interpretation

Section 250 defines key terms used throughout the reviews and appeals provisions and clarifies who can act on behalf of an appellant.

• The "matter in question" means whatever subject is being dealt with in a review, mediation or appeal.
• References to "the appellant" generally include anyone acting on the appellant's behalf, such as an agent or adviser.
• Two exceptions apply: formal notifications of Revenue Scotland's view during a review and notifications of review conclusions must be sent directly to the appellant personally.
• Even where notifications must go directly to the appellant, a copy may also be sent to their representative.