(1)Any application for a stated case under section 7 of the M1Valuation of Lands (Scotland) Amendment Act 1879 may be made in writing within the prescribed period from the date of the decision of the Valuation Appeal Committee [F1or the First-tier Tribunal for Scotland], or if the decision was made in the absence of any party intending to make such an application, within the prescribed period from the date of receipt by him of the notification of the decision, and accordingly in the said section 7 the words “and shall then declare himself dissatisfied with such determination” shall cease to have effect.
(2)In this section “the prescribed period” means the period for the time being prescribed by virtue of section 6 of the M2Rating and Valuation (Scotland) Act 1952 within which grounds of appeal relating to a stated case under the said section 7 may be lodged.
Textual Amendments
F1Words in s. 23(1) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 4(3) (with sch. 1 paras. 1-4, 13-20)
Marginal Citations