{
  "url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/note",
  "json_url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 2 provides for voting for decisions where a tribunal comprises more than one member.\nRegulation 3 provides for offences in relation to proceedings before the Scottish Tax Tribunals and the associated maximum penalties.\nRegulation 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026182/note",
    "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."
}