What did section 41 of the Revenue Scotland and Tax Powers Act 2014 originally cover?

Section 41 originally set out the procedural steps that applied when a petition — a formal legal application — was remitted, meaning sent or referred from one court or body to another for further action or decision in relation to Scottish tax matters handled by Revenue Scotland.

Why was section 41 of the Revenue Scotland and Tax Powers Act 2014 repealed?

Section 41 was repealed by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SSI 2017/108) as part of a broader reorganisation transferring tax dispute resolution procedures from the Revenue Scotland and Tax Powers Act 2014 to the new Scottish tribunal system established under the Tribunals (Scotland) Act 2014.

What procedures now apply instead of section 41 for Scottish tax disputes?

Tax disputes involving Revenue Scotland are now governed by the Scottish tribunal rules. Taxpayers must refer to the First-tier Tribunal for Scotland (Tax Chamber) rules for current procedures regarding appeals and referrals, which replaced the procedural steps previously set out in section 41 of the Act.

How does the repeal of section 41 affect a Land and Buildings Transaction Tax dispute?

If a taxpayer disputes a Land and Buildings Transaction Tax assessment issued by Revenue Scotland, the appeal is now handled entirely under the Scottish tribunal system. The procedural steps previously contained in section 41 no longer apply, and the First-tier Tribunal for Scotland (Tax Chamber) rules govern the process.

Revenue Scotland and Tax Powers Act 2014 section 41

Procedural steps where petition remitted

Section 41 dealt with the procedural steps to be followed when a petition was remitted, but has been repealed in its entirety.

Section 41 originally set out procedures for cases where a petition was remitted to another body for determination.
The entire section has been repealed and is no longer in force.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 repeal reflects the transfer of tax appeal functions to the Scottish tribunal system established under the Tribunals (Scotland) Act 2014.

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