Revenue Scotland and Tax Powers Act 2014 section 54

Proceedings and steps

Section 54 previously dealt with proceedings and procedural steps in relation to tax appeals, but has been repealed in its entirety.

  • Section 54 originally covered the rules around proceedings and procedural steps for tax disputes handled by Revenue Scotland.
  • The entire section has been repealed and is no longer in force.
  • The repeal was made by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SSI 2017/108).
  • Appeals against Revenue Scotland decisions are now handled under the tribunal framework established by the Tribunals (Scotland) Act 2014.

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