Revenue Scotland and Tax Powers Act 2014 section 61

Interpretation

Section 61 provided definitions of key terms used in the part of the Act dealing with reviews and appeals, but has been repealed.

  • Section 61 originally contained interpretation provisions for the reviews and appeals part of the Act.
  • The entire section has been repealed and is no longer in force.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.
  • Appeals under the Revenue Scotland and Tax Powers Act are now handled under the tribunal framework established by the Tribunals (Scotland) Act 2014.

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