Revenue Scotland and Tax Powers Act 2014 section 55

Hearings in cases

Section 55 previously made provision for hearings in tax appeal cases but has been repealed in its entirety.

  • Section 55 originally set out rules governing hearings in cases involving tax appeals to the tribunal.
  • The entire section has been repealed and is no longer in force.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.
  • Hearing procedures for Scottish tax appeals are now governed by the tribunal rules under the Tribunals (Scotland) Act 2014 framework.

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