Revenue Scotland and Tax Powers Act 2014 section 45

Venue for hearings

Section 45 originally dealt with the venue for tribunal hearings relating to Revenue Scotland tax appeals, but has since been repealed.

  • Section 45 previously set out provisions regarding where tribunal hearings should take place for Scottish tax disputes.
  • The entire section has been repealed and is no longer in force.
  • The repeal was made by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SI 2017/108).
  • Venue arrangements for tax tribunal hearings in Scotland are now governed by the broader Scottish tribunals framework established under the Tribunals (Scotland) Act 2014.

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