Revenue Scotland and Tax Powers Act 2014

Valid from 07/11/2014

52Exercise of functionsS
This section has no associated Explanatory Notes

(1)Tribunal rules may, in relation to any functions exercisable by the members of the Tax Tribunals—

(a)state—

(i)how a function is to be exercised,

(ii)who is to exercise a function,

(b)cause something to require further authorisation,

(c)permit something to be done on a person's behalf,

(d)allow a specified person to make a decision about any of those matters.

(2)Tribunal rules may make provision relying on the effect of directions issued, or to be issued, under section 57.