- Draft legislation
This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 No. 132
(This note is not part of the Regulations)
These Regulations supplement the provisions of Part 4 of the Revenue Scotland and Tax Powers Act 2014 in connection with the Scottish Tax Tribunals established by that Part. The Scottish Tax Tribunals comprise the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland.
Regulation 2 provides for voting for decisions where a tribunal comprises more than one member.
Regulation 3 provides for offences in relation to proceedings before the Scottish Tax Tribunals and the associated maximum penalties.
Regulation 4 provides for the circumstances in which a person need not give evidence or produce something to the Scottish Tax Tribunals. The circumstances include when evidence or material is privileged.
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Draft Policy Note sets out a brief statement of the purpose of a Draft Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Draft Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as 'Executive Notes' and accompanied Draft Scottish Statutory Instruments from July 2005 until July 2012.
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