UK Offence Report

The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 (revoked)

Scottish Statutory Instrument 2015 No. 132 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
17 March 2015
In force from
1 April 2015
Extent
Not stated
Subject
Courts, police, prisons and the administration of justice
Made under
Revenue Scotland and Tax Powers Act 2014

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

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.

Offences created by this instrument

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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