Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 S The Scottish Tax Tribunals

CHAPTER 9 S Administration

F1 58 Administrative support S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 58 repealed (1.4.2015) by Courts Reform (Scotland) Act 2014 (asp 18), s. 138(2), sch. 4 para. 9(2); S.S.I. 2015/77, art. 2(2)(3), sch.

Commencement Information

I1 S. 58 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

59 Guidance S

(1) The President of the Tax Tribunals may issue such guidance about the administration of the Tax Tribunals as appears to the President to be necessary or expedient for the purpose of securing that the functions of the tribunals are exercised efficiently and effectively.

(2) The following persons are to have regard to any guidance issued under subsection (1)—

(a) members of the Tax Tribunals,

(b) members of staff of the [F2 Scottish Courts and Tribunals Service] ,

F3 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The President of the Tax Tribunals must publish any guidance issued under subsection (1) as the President considers appropriate.

(4) Subsection (3) does not apply to the extent that the President considers that publication of the guidance would prejudice the effective exercise by the Tax Tribunals of their functions.

Textual Amendments

F2 Words in s. 59(2)(b) substituted (1.4.2015) by Courts Reform (Scotland) Act 2014 (asp 18), s. 138(2), sch. 4 para. 9(3)(a); S.S.I. 2015/77, art. 2(2)(3), sch.

F3 S. 59(2)(c) repealed (1.4.2015) by Courts Reform (Scotland) Act 2014 (asp 18), s. 138(2), sch. 4 para. 9(3)(b); S.S.I. 2015/77, art. 2(2)(3), sch.

Commencement Information

I2 S. 59 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

60 Annual reporting S

(1) The President of the Tax Tribunals is to prepare an annual report about the operation and business of the Tax Tribunals.

(2) An annual report is to be given to the Scottish Ministers at the end of each financial year.

(3) An annual report—

(a) must explain how the Tax Tribunals have exercised their functions during the financial year,

(b) may contain such other information as—

(i) the President of the Tax Tribunals considers appropriate, or

(ii) the Scottish Ministers require to be covered.

(4) The Scottish Ministers must—

(a) publish each annual report in a manner suitable for bringing it to the attention of persons having an interest in the operation and business of the Tax Tribunals,

(b) before so publishing it, lay a copy of the report before the Scottish Parliament.

Commencement Information

I3 S. 60 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)