This section has no associated Explanatory Notes
11(1)The Tribunals (Scotland) Act 2014 (asp 10) is amended as follows.S
(2)In schedule 1 (listed tribunals), in Part 1, after paragraph 10 (the entry for “A Police Appeals Tribunal”) insert—
“10AThe First-tier Tax Tribunal for Scotland
10BThe Upper Tax Tribunal for Scotland”.
(3)In Part 2 of that schedule, after paragraph 13(10) insert—
“(10A)The entries in paragraphs 10A and 10B relate to the functions exercisable by the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland by virtue of the Revenue Scotland and Tax Powers Act 2014 or any other enactment.”.
Commencement Information
I1Sch. 4 para. 11 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)