Revenue Scotland and Tax Powers Act 2014 section 57

Practice directions

Section 57 dealt with practice directions for tax tribunals but has been repealed in its entirety.

  • Section 57 originally provided for practice directions relating to tax appeal proceedings before tribunals.
  • The entire section has been repealed and is no longer in force.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.
  • Tribunal practice directions are now governed by the broader Tribunals (Scotland) Act 2014 framework rather than the Revenue Scotland and Tax Powers Act 2014.

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