Revenue Scotland and Tax Powers Act 2014

59 Guidance S

(1) The President of the Tax Tribunals may issue such guidance about the administration of the Tax Tribunals as appears to the President to be necessary or expedient for the purpose of securing that the functions of the tribunals are exercised efficiently and effectively.

(2) The following persons are to have regard to any guidance issued under subsection (1)—

(a) members of the Tax Tribunals,

(b) members of staff of the [F1 Scottish Courts and Tribunals Service] ,

F2 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The President of the Tax Tribunals must publish any guidance issued under subsection (1) as the President considers appropriate.

(4) Subsection (3) does not apply to the extent that the President considers that publication of the guidance would prejudice the effective exercise by the Tax Tribunals of their functions.

Textual Amendments

F1 Words in s. 59(2)(b) substituted (1.4.2015) by Courts Reform (Scotland) Act 2014 (asp 18), s. 138(2), sch. 4 para. 9(3)(a); S.S.I. 2015/77, art. 2(2)(3), sch.

F2 S. 59(2)(c) repealed (1.4.2015) by Courts Reform (Scotland) Act 2014 (asp 18), s. 138(2), sch. 4 para. 9(3)(b); S.S.I. 2015/77, art. 2(2)(3), sch.

Commencement Information

I1 S. 59 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)