{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-4/paragraph-11",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/schedule-4/paragraph-11.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "schedule/4/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) The Tribunals (Scotland) Act 2014 (asp 10) is amended as follows.\n(2) In schedule 1 (listed tribunals), in Part 1, after paragraph 10 (the entry for “A Police Appeals Tribunal”) insert—\n“10A The First-tier Tax Tribunal for Scotland\n10B The Upper Tax Tribunal for Scotland”.\n(3) In Part 2 of that schedule, after paragraph 13(10) insert—\n“(10A) The entries in paragraphs 10A and 10B relate to the functions exercisable by the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland by virtue of the Revenue Scotland and Tax Powers Act 2014 or any other enactment.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 11 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/schedule/4/paragraph/11",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}