The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 No. 184

SCHEDULE 1 The First-tier Tax Tribunal for Scotland Rules of Procedure 2015

PART 2 General Powers and Provisions

Enforcement of decisions

21.  An order for the payment of a sum payable in pursuance of a decision of the First-tier Tribunal, or a copy of such an order certified by the First-tier Tribunal, may be enforced as if it were an extract registered decree arbitral bearing a warrant for execution issued by the Sheriff Court of any sheriffdom in Scotland.