Revenue Scotland and Tax Powers Act 2014 section 23

Functions of the President of the Tax Tribunals

Section 23 originally set out the functions of the President of the Tax Tribunals but has been repealed in its entirety.

  • Section 23 previously defined the role and functions of the President of the Tax Tribunals in relation to devolved Scottish taxes.
  • The entire section has been repealed and is no longer in force.
  • The repeal was carried out by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
  • The functions formerly covered by this section are now addressed under the broader Scottish Tribunals framework established by the Tribunals (Scotland) Act 2014.

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