Revenue Scotland and Tax Powers Act 2014 section 51

Tribunal rules

Section 51 dealt with rules governing the conduct of tribunal proceedings in relation to Revenue Scotland tax appeals, but has been repealed.

• Section 51 originally provided for rules governing how tax tribunals would handle appeals against Revenue Scotland decisions.
• The entire section has been repealed and is no longer in force.
• The repeal was carried out by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
• Tribunal rules relating to devolved Scottish tax matters are now governed by the broader framework established under the Tribunals (Scotland) Act 2014.