Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 4 – the Scottish Tax Tribunals
Chapter 5 — Appeal of Decisions
Appeal from Upper Tribunal
Section 36 – Appeal from the Upper Tribunal
50.This section provides for an appeal from the Upper Tribunal to the Court of Session. Such an appeal may only be made on a point of law and requires the permission of the Upper Tribunal or the Court of Session. Subsection (5) lists the provisions where decisions of the Upper Tribunal are final and cannot be appealed.
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