Revenue Scotland and Tax Powers Act 2014 (asp 16) - Explanatory Notes

Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 4 – the Scottish Tax Tribunals

Chapter 2 — Establishment and Leadership

Leadership

Section 23 – Functions of the President of the Tax Tribunals

37. This section provides that the President of the Tax Tribunals is the senior member of the Tax Tribunals and has the functions laid out in this Act.