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Revenue Scotland and Tax Powers Act 2014

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Explanatory Notes
Explanatory Notes
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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Section 53 – Extent of rule-making

67.This section provides that tribunal rules may apply to both tribunals or specifically to one or other tribunal. They may make particular provision for different types of proceedings or purposes.

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Revenue Scotland and Tax Powers Act 2014

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Explanatory Notes

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Section 53 – Extent of rule-making

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