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Revenue Scotland and Tax Powers Act 2014

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This is the original version (as it was originally enacted).

Tribunal rules: general

51Tribunal rules

(1)There are to be rules—

(a)regulating the practice and procedure to be followed in proceedings at—

(i)the First-tier Tribunal,

(ii)the Upper Tribunal, and

(b)containing provision of other sorts appropriate with respect to the Tax Tribunals (including in relation to the exercise by them of their functions).

(2)Rules of the kind mentioned in subsection (1) are to be known as Scottish Tax Tribunal Rules (and in this Act they are referred to as tribunal rules).

(3)Tribunal rules are to be made by the Scottish Ministers by regulations.

(4)Before making regulations under subsection (3), the Scottish Ministers must consult—

(a)the President of the Scottish Tribunals, and

(b)such other persons as they consider appropriate.

52Exercise of functions

(1)Tribunal rules may, in relation to any functions exercisable by the members of the Tax Tribunals—

(a)state—

(i)how a function is to be exercised,

(ii)who is to exercise a function,

(b)cause something to require further authorisation,

(c)permit something to be done on a person’s behalf,

(d)allow a specified person to make a decision about any of those matters.

(2)Tribunal rules may make provision relying on the effect of directions issued, or to be issued, under section 57.

53Extent of rule-making

(1)Tribunal rules may make—

(a)provision applying—

(i)equally to both of the First-tier Tribunal and the Upper Tribunal, or

(ii)specifically to one of them,

(b)particular provision for each of them about the same matter.

(2)Tribunal rules may make particular provision for different types of proceedings.

(3)Tribunal rules may make different provision for different purposes in any other respects.

(4)The generality of section 51 is not limited by—

(a)sections 54 to 56, or

(b)any other provisions of this Act about the content of tribunal rules.

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