Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 4 S Revenue Scotland enquiries

Referral during enquiry S

92 “Appropriate tribunal” S

(1) Where the question to be referred under section 88 is of the market value of any land, the appropriate tribunal is the Lands Tribunal for Scotland.

(2) In any other case a referral under section 88 is to be made to—

(a) the First-tier Tribunal,

(b) where determined by or under tribunal rules, the Upper Tribunal, or

(c) any other court or tribunal specified by the Scottish Ministers by order.

(3) References to the “appropriate tribunal” in sections 88 and 90 are to be read accordingly.

Commencement Information

I1 S. 92 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I2 S. 92 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)