Revenue Scotland and Tax Powers Act 2014 section 39

Process for permission

Section 39 previously set out the process for obtaining permission to appeal to the Upper Tribunal but has been repealed in its entirety.

• Section 39 originally dealt with the procedural steps required when seeking permission to appeal a tax decision to the Upper Tribunal.
• The entire section has been repealed and is no longer in force.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.
• The appeal permission process is now governed by the broader tribunals framework established under the Tribunals (Scotland) Act 2014.