Revenue Scotland and Tax Powers Act 2014 section 21

The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland

Section 21 originally established the tax tribunals for Scotland but has since been repealed in its entirety.

• Section 21 originally created the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland to hear tax appeals
• The entire section has been repealed and its text removed from the statute
• The repeal was carried out by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017
• Tax tribunal functions previously established under this section were transferred into the wider Scottish Tribunals structure