Revenue Scotland and Tax Powers Act 2014 section 32

Voting for decisions

Section 32 previously set out rules for how tribunal decisions were to be reached by voting, but this section has been repealed in its entirety.

  • Section 32 originally dealt with how tribunal panels should vote when making decisions.
  • The entire section has been repealed and is no longer in force.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 voting procedures are now governed by the broader tribunals framework under the Tribunals (Scotland) Act 2014.

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