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

52 Exercise of functions S

(1) Tribunal rules may, in relation to any functions exercisable by the members of the Tax Tribunals—

(a) state—

(i) how a function is to be exercised,

(ii) who is to exercise a function,

(b) cause something to require further authorisation,

(c) permit something to be done on a person's behalf,

(d) allow a specified person to make a decision about any of those matters.

(2) Tribunal rules may make provision relying on the effect of directions issued, or to be issued, under section 57.