http://www.legislation.gov.uk/id/ssi/2017/106

Transfer of functions of the First-tier Tax Tribunal for Scotland to the First-tier Tribunal and abolition of First-tier Tax Tribunal for Scotland2

1

The functions of the First-tier Tax Tribunal for Scotland are transferred to the First-tier Tribunal with allocation to the First-tier Tribunal Tax Chamber.

2

The First-tier Tax Tribunal for Scotland is abolished.