Revenue Scotland and Tax Powers Act 2014 section 56

Evidence and decisions

Section 56 dealt with the rules governing evidence and decisions in tax appeal proceedings before the tribunal, but has been repealed.

• Section 56 originally set out provisions relating to evidence and decisions in tax appeal hearings.
• The entire section has been repealed and is no longer in force.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.
• Equivalent procedural rules on evidence and decisions are now governed by the tribunal rules under the Tribunals (Scotland) Act 2014.