The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015
1Citation and commencement
2Tribunal consisting of two or more members – voting
3Offences in relation to proceedings before the Scottish Tax Tribunals
4Circumstances in which a person need not give evidence or produce something to the Scottish Tax Tribunals

2015 No. 132

Tribunals And Inquiries

The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015

Made

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 32 and 50(1) of the Revenue Scotland and Tax Powers Act 20141 and all other powers enabling them to do so.

In accordance with section 50(3) of that Act the Scottish Ministers have obtained the approval of the Lord President of the Court of Session in relation to regulations 3 and 4.

In accordance with section 254(3)(b) and (d) of that Act a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.