Revenue Scotland and Tax Powers Act 2014 section 49

Additional powers

Section 49 previously conferred additional powers but has been repealed in its entirety.

  • Section 49 originally provided additional powers in relation to tax appeals or reviews under the Revenue Scotland and Tax Powers Act 2014.
  • The entire section has been repealed and is no longer in force.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 (SSI 2017/108).
  • Any matters previously covered by section 49 are now addressed through the reformed tribunals framework established under the Tribunals (Scotland) Act 2014.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member