Revenue Scotland and Tax Powers Act 2014 section 27

Judicial members

Section 27 originally made provision for judicial members of the Tax Tribunals for Scotland but has been repealed in its entirety.

  • Section 27 dealt with the appointment and role of judicial members of the Scottish Tax Tribunals.
  • The entire section has been repealed and is no longer in force.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.
  • Provisions relating to tribunal membership are now governed by the broader Scottish Tribunals framework established under the Tribunals (Scotland) Act 2014.

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