Revenue Scotland and Tax Powers Act 2014 section 37

Disposal of an appeal under section 36

Section 37 previously set out how appeals under section 36 were to be disposed of, but has been repealed in its entirety.

• Section 37 originally dealt with the disposal of certain tax appeals made to Revenue Scotland under section 36 of the Act.
• The entire section has been repealed and is no longer in force.
• The repeal was made by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SI 2017/108).
• Appeals against Revenue Scotland decisions are now handled through the Scottish tribunal system established under the Tribunals (Scotland) Act 2014.