Chwilio Deddfwriaeth

Revenue Scotland and Tax Powers Act 2014

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Tribunals (Scotland) Act 2014

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11(1)The Tribunals (Scotland) Act 2014 (asp 10) is amended as follows.

(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..

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