Revenue Scotland and Tax Powers Act 2014 section 44

Meaning of judicial review

Section 44 defined the meaning of judicial review for the purposes of the Act, but has since been repealed in its entirety.

  • Section 44 originally provided a definition of judicial review as used within the Act.
  • The section has been fully repealed and is no longer in force.
  • The repeal was made by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
  • The definition of judicial review for tax dispute purposes is now governed by other applicable Scottish legislation.

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