Revenue Scotland and Tax Powers Act 2014

249References to the “tribunal”S

This section has no associated Explanatory Notes

In this Part “the tribunal” means—

(a)the First-tier Tribunal [F1for Scotland] ,

(b)where determined by or under [F2Scottish Tribunal Rules] , the Upper Tribunal [F3for Scotland] .

Textual Amendments

Commencement Information

I1S. 249 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I2S. 249 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)