# Revenue Scotland and Tax Powers Act 2014, Section 249: References to the “tribunal”

Extent: S

In this Part “the tribunal” means—
(a) the First-tier Tribunal for Scotland ,
(b) where determined by or under Scottish Tribunal Rules , the Upper Tribunal for Scotland .

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Source: https://www.legislation.gov.uk/asp/2014/16/section/249 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-249
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.