Revenue Scotland and Tax Powers Act 2014 section 50

Offences in relation to proceedings

Section 50 previously dealt with offences that could be committed in relation to tribunal or other proceedings under the Act, but has been repealed in its entirety.

• Section 50 originally created criminal offences connected with proceedings under the Act
• The entire section has been repealed and is no longer in force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
• Any offences in relation to tribunal proceedings are now governed by other legislation, including the Tribunals (Scotland) Act 2014