{
  "url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/introduction.json",
  "legislation": "sdsi/2015/9780111026182",
  "legislation_title": "The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the Scottish Parliament under section 254(3)(b) and (d) of the Revenue Scotland and Tax Powers Act 2014 for approval by resolution of the Scottish Parliament.\nTribunals And Inquiries\nMade 2015\nComing into force 1st April 2015\nThe 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 and all other powers enabling them to do so.\nIn 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.\nIn 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026182/introduction",
    "retrieved_at": "2026-10-30T15:35:20.801750+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}