Scotland Bill

54F: Clause 30, page 23, line 22, at end insert— ““(6) Any organisation collecting, or administrating the collection of, income tax from Scottish taxpayers shall consider appeals against its decisions and formal complaints from individuals by operating a system which includes— (a) a two stage appeal process within the body, (b) independent review by The Adjudicator's Office, and (c) final review by the Parliamentary Ombudsman. (7) Appeals against the decision that an individual has met a condition to be a Scottish taxpayer will be considered under the process set out in subsection (6).””