2015 No. 132
Tribunals And Inquiries
The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015
Made 17th March 2015
Coming into force 1st April 2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 32 and 50(1) of the Revenue Scotland and Tax Powers Act 2014 and all other powers enabling them to do so.
2014 asp 16.
In accordance with section 50(3) of that Act the Scottish Ministers have obtained the approval of the Lord President of the Court of Session in relation to regulations 3 and 4.
In accordance with section 254(3)(b) and (d) of that Act a draft of these Regulations has been laid before and approved by resolution of the Scottish Parliament.