Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 4 – the Scottish Tax Tribunals
Chapter 9 — Administration
Section 59 – Guidance
73.This section sets out that the President of the Tax Tribunals may issue such guidance relating to the administration of the Tax Tribunals as the President of the Tax Tribunals thinks fit. Such guidance will be published unless the President thinks that publication would prejudice the effective conduct of the Tax Tribunals’ functions. Members of the tax tribunals and officials supporting them must have regard to any guidance.
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