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Transfer of powers from existing two-tier system.
The First-tier Tax Tribunal for Scotland was abolished on 24 April and its functions transferred to a tax chamber. It sits within the newly established First-tier Tribunal for Scotland. At the same time the Upper Tribunal was abolished and its functions transferred to the Upper Tribunal for Scotland.
Administration will still be provided by the Scottish Courts and Tribunals Service. Transitional arrangements will ensure that appeals in progress pass to the new Upper Tribunal.
