Revenue Scotland and Tax Powers Act 2014 section 38

Procedure on second appeal

Section 38 previously set out the procedure for second appeals in tax cases but has been repealed in its entirety.

  • Section 38 originally dealt with the procedural rules governing second appeals against tax 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  • The entire section has been repealed and is no longer in force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
  • Second appeal procedures are now governed by the broader tribunals framework established under the Tribunals (Scotland) Act 2014

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