Revenue Scotland and Tax Powers Act 2014 section 28

Status and capacity of members

Section 28 formerly set out provisions regarding the status and capacity of members of the tax tribunal, but has been repealed in its entirety.

  • Section 28 originally dealt with the status and capacity of members of the Scottish tax tribunal established under the Act.
  • The entire section has been repealed and is no longer in force.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 (SI 2017/108).
  • Tribunal arrangements for Scottish devolved taxes are now governed by the Tribunals (Scotland) Act 2014 framework instead.

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