What did section 53 of the Revenue Scotland and Tax Powers Act 2014 originally cover?

Section 53 originally governed the extent of rule-making powers for tribunal proceedings concerning Scottish devolved taxes. It set out the scope and limits of those powers in relation to tax disputes handled under the Revenue Scotland and Tax Powers Act 2014 framework before the Scottish Tribunals reform took effect.

Why was section 53 of the RSTPA 2014 repealed?

Section 53 was repealed by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SI 2017/108). The repeal was part of a broader reform transferring Scottish tax appeals into the new Scottish Tribunals structure, including the First-tier Tribunal for Scotland (Tax Chamber) and the Upper Tribunal for Scotland.

Where are the procedural rules for Scottish tax tribunal appeals now found?

Since section 53 has been repealed, procedural rules for Scottish tax tribunal appeals are now entirely governed by the Tribunals (Scotland) Act 2014 framework. Taxpayers disputing assessments from Revenue Scotland should refer to the First-tier Tribunal for Scotland (Tax Chamber) rules of procedure for guidance on conducting their appeal.

How does the repeal of section 53 affect a taxpayer appealing a land and buildings transaction tax assessment?

A taxpayer appealing a land and buildings transaction tax assessment can no longer rely on rule-making powers described in section 53. Instead, the appeal process is governed by the Scottish Tribunals framework under the Tribunals (Scotland) Act 2014, and the taxpayer should follow the First-tier Tribunal for Scotland (Tax Chamber) procedural rules.

Revenue Scotland and Tax Powers Act 2014 section 53

Extent of rule-making

Section 53 previously set out the scope and limits of rule-making powers in relation to tribunal proceedings under the Act, but has been repealed.

Section 53 originally governed the extent of rule-making powers for tax tribunal proceedings in Scotland.
The entire section has been repealed and is no longer in force.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).
Rule-making powers for Scottish tax tribunals are now governed by the Tribunals (Scotland) Act 2014 framework instead.

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