Revenue Scotland and Tax Powers Act 2014 section 29

Decisions in the First-tier Tribunal

Section 29 dealt with decisions made by the First-tier Tribunal in relation to tax appeals to Revenue Scotland, but has been repealed in its entirety.

• Section 29 originally set out provisions governing how the First-tier Tribunal would reach and issue decisions on tax appeals
• The entire section has been repealed and is no longer in force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
• Equivalent provisions concerning tribunal decisions are now found elsewhere under the broader Scottish tribunals framework