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

Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

This adran has no associated Nodiadau Polisi

18.—(1) The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005(1) is amended in accordance with subparagraphs (2) and (3).

(2) In article 1 (citation, commencement and interpretation) after the entry relating to “office purposes” insert—

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

(3) For article 10 (appeals and complaints) substitute—

The First-tier Tribunal for Scotland may hear and determine appeals and complaints under the Valuation Acts in relation to any assessment of the lands and heritages valued by virtue of this Order..