Revenue Scotland and Tax Powers Act 2014 section 36

Appeal from the Upper Tribunal

Section 36 dealt with the right to appeal a decision of the Upper Tribunal, but has been repealed in its entirety.

  • Section 36 originally set out the process for appealing decisions made by the Upper Tribunal to a higher court.
  • The entire section has been repealed and its provisions removed from the statute.
  • The repeal was effected by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
  • Appeals from the Upper Tribunal are now governed by the framework established under the Tribunals (Scotland) Act 2014 rather than this section.

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