Revenue Scotland and Tax Powers Act 2014 (asp 16)

Valid from 07/11/2014

PART 4 S The Scottish Tax Tribunals

CHAPTER 8 S Practice and procedure

Tribunal rules: general S

53 Extent of rule-making S

(1) Tribunal rules may make—

(a) provision applying—

(i) equally to both of the First-tier Tribunal and the Upper Tribunal, or

(ii) specifically to one of them,

(b) particular provision for each of them about the same matter.

(2) Tribunal rules may make particular provision for different types of proceedings.

(3) Tribunal rules may make different provision for different purposes in any other respects.

(4) The generality of section 51 is not limited by—

(a) sections 54 to 56, or

(b) any other provisions of this Act about the content of tribunal rules.