# The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015, Regulation 4: Circumstances in which a person need not give evidence or produce something to the Scottish Tax Tribunals


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.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026182/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.