Revenue Scotland and Tax Powers Act 2014

37Disposal of an appeal under section 36
This section has no associated Explanatory Notes

(1)In an appeal under section 36, the Court of Session may uphold or quash the decision on the point of law in question.

(2)If the Court quashes the decision, it may—

(a)re-make the decision,

(b)remit the case to the Upper Tribunal, or

(c)make such other order as the Court considers appropriate.

(3)In re-making the decision, the Court may—

(a)do anything that the Upper Tribunal could do if re-making the decision,

(b)reach such findings in fact as the Court considers appropriate.

(4)In remitting the case, the Court may give directions for the Upper Tribunal’s reconsideration of the case.

(5)Such directions may relate to—

(a)issues of law or fact (including the Court’s opinion on any relevant point),

(b)procedural issues (including as to the member to be chosen to reconsider the case).