2.Transfer of functions of the First-tier Tax Tribunal for Scotland to the First-tier Tribunal and abolition of First-tier Tax Tribunal for Scotland
3.Transfer of members of the First-tier Tax Tribunal for Scotland to the First-tier Tribunal
1.Appeals, applications, referrals and proceedings in progress before the First-tier Tax Tribunal for Scotland immediately before 24th April 2017 to transfer to the First-tier Tribunal
2.Decisions, directions and orders of the First-tier Tax Tribunal for Scotland to continue in force
3.Time limits in respect of appeals, applications, referrals to, and proceedings before, the First-tier Tax Tribunal for Scotland to carry over to the First-tier Tribunal
4.Unexercised right of appeal to Upper Tax Tribunal for Scotland, if exercised, is an appeal to the Upper Tribunal
5.Exercised right of appeal to the Upper Tax Tribunal for Scotland shall be completed by the Upper Tribunal