Revenue Scotland and Tax Powers Act 2014

40Judicial review cases

This section has no associated Explanatory Notes

(1)Subsection (2) applies where a petition is made to the Court of Session for judicial review.

(2)The Court may by order remit the petition to the Upper Tribunal if—

(a)both of conditions A and B are met, and

(b)having regard to the functions and expertise of the Tribunal in relation to the subject-matter of the petition, the Court considers that it is appropriate to do so.

(3)Condition A is that the petition does not seek anything other than the exercise of the Court’s judicial review function.

(4)Condition B is that the petition falls within a category specified by an Act of Sederunt made by the Court for the purpose of this subsection.