http://www.legislation.gov.uk/ssi/2015/110/article/1/made

The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015

en

King's Printer for Scotland

2015-07-09

TAXES

This Order brings into force the remaining provisions of the Revenue Scotland and Tax Powers Act 2014 on 1st April 2015, including the constitution on that date of the Scottish Tax Tribunals. Section 41 (procedural steps where judicial review petition remitted to the Upper Tax Tribunal for Scotland) will come into force on a later date when section 89 of the Courts Reform (Scotland) Act 2014 (judicial review) comes into force.