Revenue Scotland and Tax Powers Act 2014 section 31

Composition of the Tribunals

Section 31 originally set out the composition of the tribunals that hear tax appeals, but has been repealed in its entirety.

  • Section 31 dealt with how the tribunals hearing Revenue Scotland tax appeals were to be composed
  • The entire section has been repealed and is no longer in force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
  • Tribunal composition matters are now governed by the broader Tribunals (Scotland) Act 2014 framework

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