PART 4The Scottish Tax Tribunals
CHAPTER 6Special jurisdiction
40Judicial review cases
(1)
Subsection (2) applies where a petition is made to the Court of Session for judicial review.
(2)
The Court may by order remit the petition to the Upper Tribunal if—
(a)
both of conditions A and B are met, and
(b)
having regard to the functions and expertise of the Tribunal in relation to the subject-matter of the petition, the Court considers that it is appropriate to do so.
(3)
Condition A is that the petition does not seek anything other than the exercise of the Court's judicial review function.
(4)
Condition B is that the petition falls within a category specified by an Act of Sederunt made by the Court for the purpose of this subsection.