Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 S The Scottish Tax Tribunals

CHAPTER 8 S Practice and procedure

Tribunal rules: general S

52 Exercise of functions S

(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.

Commencement Information

I1 S. 52 in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.