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Revenue Scotland and Tax Powers Act 2014
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Changes over time for: Section 21
Version Superseded: 24/04/2017
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Revenue Scotland and Tax Powers Act 2014, Section 21 is up to date with all changes known to be in force on or before 08 October 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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21The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for ScotlandS
This section has no associated Explanatory Notes
(1)There is established a tribunal to be known as the First-tier Tax Tribunal for Scotland.
(2)The First-tier Tax Tribunal for Scotland is to exercise the functions conferred on it by or under this Act.
(3)There is also established a tribunal to be known as the Upper Tax Tribunal for Scotland.
(4)The Upper Tax Tribunal for Scotland is to exercise the functions conferred on it by or under this Act.
(5)In this Act—
(a)the First-tier Tax Tribunal for Scotland is referred to as the First-tier Tribunal,
(b)the Upper Tax Tribunal for Scotland is referred to as the Upper Tribunal, and
(c)collectively, they are referred to as the Tax Tribunals.
Commencement Information
I1S. 21 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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