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

Local Government (Scotland) Act 1975

6.—(1) The Local Government (Scotland) Act 1975(1) is amended in accordance with subparagraphs (2) to (6).

(2) In section 2 (alterations to valuation roll which is in force)—

(a) in subsection (1A) for “court, tribunal or valuation appeal committee” substitute “court or tribunal”,

(b) in subsection (3) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”, and

(c) in paragraph (3A) for “the valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

(3) In section 3ZA (proposal to alter entry in valuation roll) in paragraph (c) of subsection (4), after “valuation appeal committee” insert “or the First-tier Tribunal for Scotland”.

(4) In section 3ZB (appeal to valuation appeal committee)—

(a) the heading becomes “Appeal to the First-tier Tribunal”, and

(b) in all places where “valuation appeal committee” appears substitute “First-tier Tribunal for Scotland”.

(5) In section 37(1) (general interpretation)—

(a) after the entry for “apportionment note” insert—

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

(b) in the entry for “material change of circumstances” in sub-paragraph (a)—

(i) after “situated” insert “, the First-tier Tribunal for Scotland, ”,

(ii) for “Tribunal” where it last appears substitute “those Tribunals”.

(1)

1975 c. 30. Section 2(1A) inserted by the Local Government and Rating Act 1997 (c. 29), schedule 3 paragraph 12(b). Section 2(3) amended by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31) (“the 1984 Act”), section 21 and schedule 2 paragraph 15. Sections 3ZA and 3ZB inserted by the Non-Domestic Rates (Scotland) Act 2020 (asp 4) (“the 2020 Act”), section 10(4). Section 37(1) relevantly amended by the 1984 Act, schedule 2 paragraph 17, the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), schedule 6 and the 2020 Act, section 13.