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Revenue Scotland and Tax Powers Act 2014
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49Additional powers
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(1)The Scottish Ministers may by regulations confer on the First-tier Tribunal and the Upper Tribunal such additional powers as are necessary or expedient for the proper exercise of their functions.
(2)Regulations under subsection (1) may include provision—
(a)relying on the effect of an Act of Sederunt made by the Court of Session,
(b)causing Part 1 of the Scottish Civil Justice Council and Criminal Legal Assistance Act 2013 (asp 3) to apply to the making of a relevant Act of Sederunt as it does to the making of tribunal rules.
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