# The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026182/note (the official version)
Page: https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.