(1) A person to whom an appealable decision applies—
(a) may request a review of the decision (subject to subsection (4)), and
(b) may appeal against the decision,
in accordance with the following provisions of this Part.
(2) The following decisions by WRA are appealable decisions—
(a) a decision which affects whether a person is chargeable to a devolved tax;
(b) a decision which affects the amount of a devolved tax to which a person is chargeable;
(c) a decision which affects the day by which an amount of a devolved tax must be paid;
(d) a decision about a penalty relating to a devolved tax;
(e) a decision to issue an information notice or to include a particular requirement in such a notice;
[(f) a decision to issue a notice under paragraph 14 of Schedule
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