Revenue Scotland and Tax Powers Act 2014 section 25

Temporary President

Section 25 previously made provision for the appointment of a temporary President of the Tax Tribunals but has been repealed in its entirety.

  • Section 25 originally dealt with the appointment of a temporary President of the Tax Tribunals established under the Act.
  • The entire section has been repealed and is no longer in force.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.
  • The functions previously covered by this section are now addressed under the broader Scottish tribunals framework established by the Tribunals (Scotland) Act 2014.

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