Revenue Scotland and Tax Powers Act 2014 section 22

President of the Tax Tribunals

Section 22 originally made provision for the President of the Tax Tribunals but has since been repealed in its entirety.

• Section 22 previously established the role of President of the Tax Tribunals for Scotland.
• The entire section has been repealed and is no longer in force.
• The repeal was effected by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
• Tax tribunal functions are now governed under the broader Scottish Tribunals structure established by the Tribunals (Scotland) Act 2014.