The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023

Local Government (Financial Provisions) (Scotland) Act 1963

3.—(1) The Local Government (Financial Provisions) (Scotland) Act 1963(1) is amended in accordance with subparagraphs (2) and (3).

(2) In section 15 (proceedings in appeals)—

(a) in subsections (1) and (1C) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”,

(b) in paragraph (b) of subsection (1A) for “committee” substitute “First-tier Tribunal for Scotland”,

(c) for subsection (2AA) substitute—

“(2AA) The First-tier Tribunal, on the joint application of the assessor and an appellant or complainer made in accordance with its rules of procedure, shall refer the appeal or complaint to the Upper Tribunal for Scotland for determination under section 1(3A) of the Lands Tribunal Act 1949.”,

(d) subsections (2), (2A), (3) and (4) are repealed.

(3) In section 26 (interpretation) after the entry for “the Act of 1958” insert—

““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

(1)

1963 c. 12. Subsections (1A)-(1C) inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 19; subsection (2AA) inserted by Local Government and Housing Act 1989 (c. 42), section 145, schedule 6 paragraph 2(a) and subsection (2A) inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 12(2).