This is the original version (as it was originally enacted).
(1)There is established a tribunal to be known as the First-tier Tax Tribunal for Scotland.
(2)The First-tier Tax Tribunal for Scotland is to exercise the functions conferred on it by or under this Act.
(3)There is also established a tribunal to be known as the Upper Tax Tribunal for Scotland.
(4)The Upper Tax Tribunal for Scotland is to exercise the functions conferred on it by or under this Act.
(5)In this Act—
(a)the First-tier Tax Tribunal for Scotland is referred to as the First-tier Tribunal,
(b)the Upper Tax Tribunal for Scotland is referred to as the Upper Tribunal, and
(c)collectively, they are referred to as the Tax Tribunals.
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