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Courts Reform (Scotland) Act 2014

Paragraph 9 - Revenue Scotland and Tax Powers Act 2014

284.Paragraph 9(2) repeals section 58 of the Revenue Scotland and Tax Powers Act 2014. Section 58 provides for the Scottish Ministers to provide administrative support to the Scottish Tax Tribunals. Paragraph (3) replaces the reference to members of staff of the tax tribunals in section 59(2)(b) with a reference to the staff of the SCTS and removes the reference in section 59(2)(c) to personnel supplied under section 58. The effect is that members of staff of the SCTS must have regard to guidance issued by the President of the Scottish Tax Tribunals about the administration of those Tribunals.

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