Search Legislation

Revenue Scotland and Tax Powers Act 2014

Status:

This is the original version (as it was originally enacted).

Particular matters

54Proceedings and steps

(1)Tribunal rules may make provision about proceedings in a case before the Tax Tribunals.

(2)Rules making provision as described in subsection (1) may (in particular)—

(a)provide for the form and manner in which a case is to be brought,

(b)allow for the withdrawal of a case (with or without restrictions on subsequent proceedings as respects the same matter),

(c)set time limits for—

(i)making applications,

(ii)taking particular steps,

(d)enable two or more applications to be conjoined in certain circumstances,

(e)specify circumstances in which the tribunals may take particular steps on their own initiative.

55Hearings in cases

(1)Tribunal rules may make provision about hearings in a case before the Tax Tribunals.

(2)Rules making provision as described in subsection (1) may (in particular)—

(a)provide for certain matters to be dealt with—

(i)without a hearing,

(ii)at a private hearing,

(iii)at a public hearing,

(b)require notice to be given of a hearing (and for the timing of such notice),

(c)specify persons who may—

(i)appear on behalf of a party in a case,

(ii)attend a hearing in order to provide support to a party or witness in a case,

(d)specify circumstances in which particular persons may appear or be represented at a hearing,

(e)specify circumstances in which a hearing may go ahead—

(i)at the request of a party in a case despite no notice of it having been given to another party in the case,

(ii)in the absence of a particular member chosen to exercise the function of deciding any matter in a case,

(f)enable two or more sets of proceedings to be taken concurrently at a hearing in certain circumstances,

(g)allow for an adjournment of a hearing for the purpose of giving the parties in a case an opportunity to use a process of negotiation or mediation for resolving a dispute to which the case relates,

(h)allow for the imposition of reporting restrictions for particular reasons arising in a case.

56Evidence and decisions

(1)Tribunal rules may, in connection with proceedings before the Tax Tribunals—

(a)make provision about the giving of evidence and the administering of oaths,

(b)modify the application of any other rules relating to either of those matters so far as they would otherwise apply to such proceedings.

(2)Tribunal rules may, in connection with proceedings before the Tax Tribunals, provide for the payment of expenses and allowances to a person who—

(a)gives evidence,

(b)produces a document, or

(c)attends such proceedings (or is required to do so).

(3)Tribunal rules may, in connection with proceedings before the Tax Tribunals, make provision by way of presumption (for example, as to the serving of something on somebody).

(4)Tribunal rules may make provision about decisions of the Tax Tribunals, including as to—

(a)the manner in which such decisions are to be made,

(b)the incorporation in such decisions of findings in fact,

(c)the recording, issuing, and publication of such decisions.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources