C HAPTER 6 R EVIEWS AND APPEALS 48 Reviews and appeals of decisions of Revenue Scotland 30 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 233(1) (appealable decisions), after paragraph (i) insert— “(j) a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue 35 Scotland to pay interest on any amount, 31 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 7—Interpretation (k) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26 of the AT(S) Act 2024, (l...