220.Subsection (2) lists the kinds of decisions that can be appealed with the permission of the Supreme Court (even though the Inner House has refused permission). These are intended to be the same categories of decision as are covered by the existing provisions in section 40(1)(a) and (2) (with the terminological changes mentioned above and with the addition of a decision in an exchequer cause). Exchequer causes are subject to special rules in the Court of Session Act 1988 (namely sections 3 and 21 to 23 which are unaffected by the Act). An example of an exchequer cause is an appeal from the Upper Tax Tribunal for Scotland to the Inner House of the Court of Session under section 36 of the Revenue Scotland and Tax Powers Act 2014. The reference to exchequer causes in new section 40(2)(b) effects a restatement without modification of section 24 of the 1988 Act, bringing all the relevant provisions into a single section. See also Massie v McCaig [2013] CSIH 37.(8)
Courts Reform (Scotland) Act 2014
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- Acts of the Scottish Parliament
- 2014 asp 18
- Explanatory Notes
- The Act
- Part 5
- Appeals to the Court of Session
- Section 117
- 220 Subsection (2) lists the kinds of decisions that can be appealed with the permission of the Supreme Court (even though the Inner House has refused permission). These are intended to be the same categories of decision as are covered by the existing provisions in section 40(1)(a) and (2) (with the terminological changes mentioned above and with the addition of a decision in an exchequer cause). Exchequer causes are subject to special rules in the Court of Session Act 1988 (namely sections 3 and 21 to 23 which are unaffected by the Act). An example of an exchequer cause is an appeal from the Upper Tax Tribunal for Scotland to the Inner House of the Court of Session under section 36 of the Revenue Scotland and Tax Powers Act 2014. The reference to exchequer causes in new section 40(2)(b) effects a restatement without modification of section 24 of the 1988 Act, bringing all the relevant provisions into a single section. See also Massie v McCaig [2013] CSIH 37.
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