- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 No. 132
Draft Regulations laid before the Scottish Parliament under section 254(3)(b) and (d) of the Revenue Scotland and Tax Powers Act 2014 for approval by resolution of the Scottish Parliament.
Draft Scottish Statutory Instruments
Tribunals And Inquiries
Made
2015
Coming into force
1st April 2015
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 32 and 50(1) of the Revenue Scotland and Tax Powers Act 2014(1) and all other powers enabling them to do so.
In accordance with section 50(3) of that Act the Scottish Ministers have obtained the approval of the Lord President of the Court of Session in relation to regulations 3 and 4.
In accordance with section 254(3)(b) and (d) of that Act a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.
1. These Regulations may be cited as the Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 and come into force on 1st April 2015.
2.—(1) Where a matter is to be decided by two or more members of the First-tier Tax Tribunal for Scotland or of the Upper Tax Tribunal for Scotland, and the decision of the tribunal is not unanimous, the following provisions apply.
(2) The decision of the majority of the members is the decision of the tribunal.
(3) But in the event of a tie the chairing member has a casting vote.
3.—(1) In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland it is an offence for any person to—
(a)make a false statement in an application in a case;
(b)alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or
(c)fail to attend, or give evidence, when required to do so in accordance with tribunal rules.
(2) It is a defence for a person charged with an offence under paragraph (1) to prove that the person had a reasonable excuse for acting in the way charged.
(3) A person who is guilty of an offence under paragraph (1) is liable on summary conviction to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both).
4. In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland a person need not give evidence or produce something which the person would be entitled to refuse to give or produce in proceedings in a court in Scotland.
Name
A member of the Scottish Government
St Andrew’s House,
Edinburgh
Date
(This note is not part of the Regulations)
These Regulations supplement the provisions of Part 4 of the Revenue Scotland and Tax Powers Act 2014 in connection with the Scottish Tax Tribunals established by that Part. The Scottish Tax Tribunals comprise the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland.
Regulation 2 provides for voting for decisions where a tribunal comprises more than one member.
Regulation 3 provides for offences in relation to proceedings before the Scottish Tax Tribunals and the associated maximum penalties.
Regulation 4 provides for the circumstances in which a person need not give evidence or produce something to the Scottish Tax Tribunals. The circumstances include when evidence or material is privileged.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Nodyn Polisi Drafft yn nodi datganiad byr o ddiben Offeryn Statudol Drafft yr Alban ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Ei nod yw gwneud yr Offeryn Statudol Drafft yr Alban yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol ac maent yn cyd-fynd ag unrhyw Offeryn Statudol yr Alban neu Offeryn Statudol Drafft yr Alban a gyflwynwyd yn fanwl gerbron Senedd yr Alban o Orffennaf 2012 ymlaen. Cyn y dyddiad hwn, roedd y mathau hyn o nodiadau yn bodoli fel ‘Nodiadau Gweithredol’ ac yn cyd-fynd ag Offerynnau Statudol Drafft yr Alban o Orffennaf 2005 hyd at Orffennaf 2012.
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