Citation, commencement and interpretation
This section has no associated Policy Notes
1.—(1) These Regulations may be cited as the Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 and the Rules contained in Schedules 1 and 2 may be cited, respectively, as—
(a)the First-tier Tax Tribunal for Scotland Rules of Procedure 2015; and
(b)the Upper Tax Tribunal for Scotland Rules of Procedure 2015.
(2) These Regulations come into force on 1st June 2015.
(3) In regulations 3 and 4, “RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014.