Act of Sederunt (Rules of the Court of Session Amendment No. 5) (Exchequer Appeals) 2009

Explanatory Note

(This note is not part of the Act of Sederunt)

This Act of Sederunt makes amendments to Part IV of Chapter 41 of the Rules of the Court of Session 1994, in relation to exchequer appeals.

The amendments result from the transfer of the functions of various tax tribunals to the First-tier Tribunal and Upper Tribunal established under the Tribunals, Courts and Enforcement Act 2007. The Transfer of Tribunal Functions and Revenue and Customs Appeal Order 2009 (S.I. 2009/56) makes provision for the transfer of those functions and also makes other consequential amendments to legislation relating to tax tribunals. Those changes are to take effect on 1st April 2009.

Paragraph 2(2) omits rule 41.23(1)(b), as the statutory provision which provides a right of appeal to the Court, and is referred to in that rule, is being repealed with effect from 1st April 2009.

Paragraph 2(3) omits rule 41.24 and rule 41.25, as the statutory provisions which provide for the rights of appeal to the Court, and are referred to in those rules, are all being repealed or revoked with effect from 1st April 2009.

Paragraph 2(4) makes some minor amendments to rule 41.26(2) to reflect amendments made to the statutory provisions referred to in that rule.

Paragraph 2(5) makes savings in relation to the application of the omitted or amended rules, in respect of appeals lodged with the court before 1st April 2009.