Revenue Scotland and Tax Powers Act 2014 section 30

Decisions in the Upper Tribunal

Section 30 dealt with the powers and procedures of the Upper Tribunal when hearing appeals against decisions of the First-tier Tax Tribunal, but has been repealed in its entirety.

• Section 30 originally set out how the Upper Tribunal would handle tax appeals escalated from the First-tier Tax Tribunal.
• The entire section has been repealed and is no longer in force.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.
• Upper Tribunal procedures for Scottish devolved tax matters are now governed by the broader Tribunals (Scotland) Act 2014 framework instead.