{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-249",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-249.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": "section/249",
  "kind": "section",
  "number": "249",
  "heading": "References to the “tribunal”",
  "text": "In this Part “the tribunal” means—\n(a) the First-tier Tribunal for Scotland ,\n(b) where determined by or under Scottish Tribunal Rules , the Upper Tribunal for Scotland .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 249(a) inserted (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 249(b) substituted (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 249(b) inserted (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), regs. 1, 2(2)(b)(ii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 249 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch."
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 249 in force at 1.4.2015 in so far as not already in force 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/section/249",
    "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."
}