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Revenue Scotland and Tax Powers Act 2014

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

The Act

Part 4 – the Scottish Tax Tribunals

Chapter 2 — Establishment and Leadership
Establishment
Section 21 – The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland

34.This section provides for the establishment of the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland, referred to as the First-tier Tribunal and the Upper Tribunal and collectively as the Tax Tribunals in this Act.

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