In schedule 1 (listed tribunals), in Part 1, after paragraph 10 (the entry for “A Police Appeals Tribunal”) insert—

“10A

The First-tier Tax Tribunal for Scotland

10B

The Upper Tax Tribunal for Scotland”.

In Part 2 of that schedule, after paragraph 13(10) insert—

“(10A)

The entries in paragraphs 10A and 10B relate to the functions exercisable by the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland by virtue of the Revenue Scotland and Tax Powers Act 2014 or any other enactment.”.