Revenue Scotland and Tax Powers Act 2014

249References to the “tribunal”S

This section has no associated Explanatory Notes

In this Part “the tribunal” means—

(a)the First-tier Tribunal,

(b)where determined by or under tribunal rules, the Upper Tribunal.

Commencement Information

I1S. 249 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.