Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 4 – the Scottish Tax Tribunals

Chapter 6 — Special Jurisdiction
Section 44 – Meaning of judicial review

58.This section defines what is meant by references to a petition to the Court of Session for a judicial review and to references to the exercise of the Court of Session’s judicial review function.