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 7 — Powers and Enforcement

Section 48 – Award of expenses

62. This section sets out that the Tax Tribunals may award expenses in accordance with tribunal rules.