Revenue Scotland and Tax Powers Act 2014

42Decision on remittalS

This section has no associated Explanatory Notes

(1)The Upper Tribunal is to determine the issues raised in each petition remitted to it under section 40.

(2)In relation to a petition so remitted, the Upper Tribunal—

(a)has the same powers as the Court of Session has on a petition to it for judicial review,

(b)is to apply the same principles as the Court applies in the exercise of its judicial review function.

(3)An order made by the Upper Tribunal on a petition so remitted has the same effect as an order made by the Court of Session on a petition for judicial review (and the order is therefore enforceable accordingly).

(4)Subsection (3) does not limit the operation of section 36 in connection with a determination under subsection (1).

Commencement Information

I1S. 42 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)