The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017

Made: 28th March 2017

Coming into force: 24th April 2017

In accordance with section 80(2)(a) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Citation and commencement

1

These Regulations may be cited as the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 and come into force on 24th April 2017.

Repeal of Part 4 and schedule 2 of the Revenue Scotland and Tax Powers Act 2014

2

• (1) Part 4 and schedule 2 of the Revenue Scotland and Tax Powers Act 2014[^f00002] are repealed.

• (2) Section 249 (references to the “tribunal”) of that Act is amended as follows—

• (a) in paragraph (a), after “Tribunal” insert “for Scotland”; and

• (b) in paragraph (b)—

• (i) for “tribunal rules” substitute “Scottish Tribunal Rules”; and

• (ii) after “Tribunal” insert “for Scotland”.

Revocation of instruments made under Part 4 and schedule 2 of the Revenue Scotland and Tax Powers Act 2014

3

The instruments specified in the schedule of these Regulations are revoked.

SCHEDULE — REVOCATIONS

Signed

ANNABELLE EWING — Authorised to sign by the Scottish Ministers — 28th March 2017

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations repeal Part 4 and schedule 2 of the Revenue Scotland and Tax Powers Act 2014 and revoke 4 instruments that relate to the Scottish Tax Tribunals and that were made under those provisions. These Regulations also amend section 249 of that Act to reflect the establishment of the Scottish Tribunals.

Footnotes

[^f00001]: 2014 asp 10.

[^f00002]: 2014 asp 16.