BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Statutory Instruments of the Scottish Parliament |
||
|
You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 No. 132 URL: http://www.bailii.org/scot/legis/num_reg/2015/ssi_2015132_en_1.html |
||
[New search] [Printable PDF version] [Help]
Scottish Statutory Instruments
Tribunals And Inquiries
Made
17th March 2015
Coming into force
1st April 2015
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 32 and 50(1) of the Revenue Scotland and Tax Powers Act 2014(1) and all other powers enabling them to do so.
In accordance with section 50(3) of that Act the Scottish Ministers have obtained the approval of the Lord President of the Court of Session in relation to regulations 3 and 4.
In accordance with section 254(3)(b) and (d) of that Act a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.
1. These Regulations may be cited as the Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 and come into force on 1st April 2015.
2.-(1) Where a matter is to be decided by two or more members of the First-tier Tax Tribunal for Scotland or of the Upper Tax Tribunal for Scotland, and the decision of the tribunal is not unanimous, the following provisions apply.
(2) The decision of the majority of the members is the decision of the tribunal.
(3) But in the event of a tie the chairing member has a casting vote.
3.-(1) In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland it is an offence for any person to-
(a)make a false statement in an application in a case;
(b)alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or
(c)fail to attend, or give evidence, when required to do so in accordance with tribunal rules.
(2) It is a defence for a person charged with an offence under paragraph (1) to prove that the person had a reasonable excuse for acting in the way charged.
(3) A person who is guilty of an offence under paragraph (1) is liable on summary conviction to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both).
4. In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland a person need not give evidence or produce something which the person would be entitled to refuse to give or produce in proceedings in a court in Scotland.
JOHN SWINNEY
A member of the Scottish Government
St Andrew's House,
Edinburgh
17th March 2015
(This note is not part of the Regulations)
These Regulations supplement the provisions of Part 4 of the Revenue Scotland and Tax Powers Act 2014 in connection with the Scottish Tax Tribunals established by that Part. The Scottish Tax Tribunals comprise the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland.
Regulation 2 provides for voting for decisions where a tribunal comprises more than one member.
Regulation 3 provides for offences in relation to proceedings before the Scottish Tax Tribunals and the associated maximum penalties.
Regulation 4 provides for the circumstances in which a person need not give evidence or produce something to the Scottish Tax Tribunals. The circumstances include when evidence or material is privileged.
