The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017
1Citation, commencement and interpretation
2Transfer of functions of the Upper Tax Tribunal for Scotland to the Upper Tribunal and abolition of Upper Tax Tribunal for Scotland
3Transfer of members of the Upper Tax Tribunal for Scotland to the Upper Tribunal
4Transitional and savings provisions
SCHEDULETransitional and savings provisions
1Appeals, applications, referrals and proceedings in progress before the Upper Tax Tribunal for Scotland immediately before 24th April 2017 to transfer to the Upper Tribunal
2Decisions, directions and orders of the Upper Tax Tribunal for Scotland to continue in force
3Time limits in respect of appeals, applications, referrals to, and proceedings before, the Upper Tax Tribunal for Scotland to carry over to the Upper Tribunal
4Unexercised right of appeal to Court of Session, if exercised, remains as an appeal to the Court of Session
5Savings provision

2017 No. 105

Tribunals And Inquiries

The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017

Made

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 28(2) and 79(1)(b) and paragraph 1(1) of schedule 2 of the Tribunals (Scotland) Act 20141 and all other powers enabling them to do so.

In accordance with section 79(2)(b) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.