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The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022

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Citation and commencement

1.—(1) These Regulations may be cited as the Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022 and the Rules contained in schedule 1 may be cited as the Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022.

(2) These Regulations come into force on 1 April 2023.

Disapplication of the Upper Tribunal for Scotland Rules 2016

2.  The Upper Tribunal for Scotland Rules of Procedure 2016(1) do not apply to proceedings before the Upper Tribunal when the Upper Tribunal is exercising functions under section 1(3A) or (3BA) of the Lands Tribunal Act 1949(2) (“the 1949 Act”).

Application of Rules in schedule 1

3.  The Rules in schedule 1 of these Regulations apply to all proceedings before the Upper Tribunal when exercising functions under section 1(3A) or (3BA) of the 1949 Act.

Application of fees in schedule 2

4.  The fees specified in schedule 2—

(a)apply to the proceedings before the Upper Tribunal specified in regulation 3,

(b)are payable to the Upper Tribunal in respect of the matters specified in that schedule.

Form of appeal referral: schedule 3

5.  Schedule 3 sets out the form of notice of the referral of an appeal from the First-tier Tribunal to the Upper Tribunal under section 1(3A) of the 1949 Act.

Revocation

6.  The following provisions are revoked—

(a)Part 4 (references under section 1(3A) of the Lands Tribunal Act 1949) of the Lands Tribunal for Scotland Rules 2003(3),

(b)Items 3 and 4 of the schedule of the Lands Tribunal for Scotland (Amendment) (Fees) Rules 1996(4).

ELENA WHITHAM

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

8th December 2022

Yn ôl i’r brig

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