The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017
| Jurisdiction | Scotland |
| Citation | SSI 2017/105 |
| Year | 2017 |
S C O T T I S H S T A T U T O R Y I N S T R U M E N T S
2017 No. 105
TRIBUNALS AND INQUIRIES
The Upper Tribunal for Scotland (Transfer of Functions of the
Upper Tax Tribunal for Scotland) Regulations 2017
Made - - - - 28th March 2017
Coming into force - - 24th April 2017
The Scottish Ministers make the following Regulations in exercise of the powers conferred by
sections 28(2) and 79(1)(b) and paragraph 1(1) of schedule 2 of the Tribunals (Scotland) Act
2014(a) and all other powers enabling them to do so.
In accordance with section 79(2)(b) of that Act, a draft of this instrument has been laid before and
approved by resolution of the Scottish Parliament.
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Upper Tribunal for Scotland (Transfer of
Functions of the Upper Tax Tribunal for Scotland) Regulations 2017 and come into force on 24th
April 2017.
(2) In these Regulations—
the “2014 Act” means the Tribunals (Scotland) Act 2014; and
the “functions of the Upper Tax Tribunal for Scotland” means the functions exercised by the
Upper Tax Tribunal for Scotland by virtue of section 21(4) of the Revenue Scotland and Tax
Powers Act 2014(b).
Transfer of functions of the Upper Tax Tribunal for Scotland to the Upper Tribunal and
abolition of Upper Tax Tribunal for Scotland
2.—(1) The functions of the Upper Tax Tribunal for Scotland are transferred to the U pper
Tribunal.
(2) The Upper Tax Tribunal for Scotland is abolished.
Transfer of members of the Upper Tax Tribunal for Scotland to the Upper Tribunal
3.—(1) Subject to paragraph (2), the members of the Upper Tax Tribunal for Scotland on the
coming into force of these Regulations are transferred to and become legal members of the Upper
Tribunal.
(2) Members of the Upper Tax Tribunal for Scotland transferred to the Upper Tribunal under
paragraph (1) shall (subject to the provisions of the 2014 Act) be legal members of the Upper
(a) 2014 asp 10.
(b) 2014 asp 16.
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