Revenue Scotland and Tax Powers Act 2014 section Schedule 1 paragraph 6

Proceedings and validity

Schedule 1 paragraph 6 deals with Revenue Scotland's power to set its own procedural rules and the protection of its decisions from challenge on grounds of membership irregularities.

• Revenue Scotland has the authority to regulate its own procedures, including setting its quorum
• This power extends to the procedures of any committee established by Revenue Scotland
• Proceedings and acts of Revenue Scotland or its committees remain valid despite vacancies, appointment defects or subsequent disqualification of members
• This safeguard ensures that decisions already taken cannot be overturned simply because of technical irregularities in membership