Revenue Scotland and Tax Powers Act 2014 section Schedule 4 paragraph 11

Amendment of the Tribunals (Scotland) Act 2014

Schedule 4 paragraph 11 amends the Tribunals (Scotland) Act 2014 to formally add the Scottish tax tribunals to the official list of recognised tribunals in Scotland.

• The First-tier Tax Tribunal for Scotland is added to the list of recognised Scottish tribunals
• The Upper Tax Tribunal for Scotland is also added to the same list
• Both tribunals are listed alongside other established Scottish tribunals such as the Police Appeals Tribunal
• The scope of each tribunal's listing is defined by reference to its functions under the Revenue Scotland and Tax Powers Act 2014 or any other relevant legislation