Revenue Scotland and Tax Powers Act 2014 section 249

References to the "tribunal"

Section 249 defines what is meant by "the tribunal" when used throughout this part of the Act, clarifying which judicial bodies handle tax disputes involving Revenue Scotland.

• The term "the tribunal" refers to the Scottish tax tribunals that hear appeals and disputes under this part of the Act.
• In most cases, "the tribunal" means the First-tier Tribunal for Scotland, which is the initial forum for resolving tax disputes.
• In certain circumstances, as determined by or under Scottish Tribunal Rules, "the tribunal" means the Upper Tribunal for Scotland instead.
• This definition was updated by regulations made under the Tribunals (Scotland) Act 2014 to align with the Scottish tribunals structure.