The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 No. 48

SCHEDULE 2 Consequential amendments of primary legislation

Valuation of Lands (Scotland) Amendment Act 1879

1.  In section 7 (where assessors not officers of Inland Revenue, case may be demanded for opinion of two judges of court of session) of the Valuation of Lands (Scotland) Amendment Act 1879(1) for “Lands Tribunal” where it first occurs substitute “Upper Tribunal”.

(1)

1879 c. 42 (42 and 43 Vict.). Section 7 relevantly amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 13(1), substituting words.