The Act Part 4 – the Scottish Tax Tribunals Chapter 6 — Special Jurisdiction Section 41 – Procedural steps where petition remitted
55.This section brings the Act into line with the corresponding provisions of the Courts Reform (Scotland) Act 2014 in respect of circumstances where the Court of Session remits a petition for judicial review to the Upper Tribunal. The effect in such cases is that the Upper Tribunal will have the same powers as the Court of Session would have had.