Revenue Scotland and Tax Powers Act 2014 section 40

Judicial review cases

Section 40 previously dealt with judicial review cases in the context of Revenue Scotland tax disputes, but has been repealed in its entirety.

  • Section 40 originally addressed the circumstances in which judicial review could apply to Revenue Scotland tax matters.
  • The section has been fully repealed and is no longer in force.
  • The repeal was carried out by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
  • Judicial review matters previously covered by this section are now addressed through the wider Scottish tribunals framework.

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