Revenue Scotland and Tax Powers Act 2014 section 47

Enforcement of decisions

Section 47 previously set out how decisions made through the tax appeals process could be enforced, but this section has been repealed in its entirety.

• Section 47 originally dealt with the enforcement of decisions arising from tax appeal proceedings under the RSTPA 2014.
• The entire section has been repealed and its provisions removed from the statute book.
• The repeal was carried out by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SSI 2017/108).
• Enforcement of tribunal decisions is now governed by the broader framework established under the Tribunals (Scotland) Act 2014.