Revenue Scotland and Tax Powers Act 2014 section 42

Decision on remittal

Section 42 previously dealt with decisions made following the remittal of a case, but has been repealed in its entirety.

  • Section 42 has been wholly repealed and is no longer in force
  • The section originally addressed decisions made when a case was sent back (remitted) for reconsideration
  • The repeal was effected by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017
  • Tribunal procedures relating to remittal are now governed by the broader Tribunals (Scotland) Act 2014 framework

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