Revenue Scotland and Tax Powers Act 2014 section 34

Appeal from the First-tier Tribunal

Section 34 originally set out the right to appeal a decision of the First-tier Tribunal, but its provisions have since been repealed and replaced by the Tribunals (Scotland) Act 2014 framework.

• Section 34 previously governed appeals from the First-tier Tribunal to the Upper Tribunal in tax cases administered by Revenue Scotland.
• The entire section has been repealed by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
• Appeals from the First-tier Tribunal are now handled under the general Scottish tribunals framework established by the Tribunals (Scotland) Act 2014.
• The repeal does not remove the right of appeal; it simply means that the appeal process is now governed by different legislation.