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There are currently no known outstanding effects for the The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022, Section 2.
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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”).
The Rules are contained in schedule 1 of S.S.I. 2016/232. The Rules were amended by S.S.I. 2016/333.
1949 c. 42. Relevantly amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 12(1), and the Local Government and Housing Act 1989 (c. 42), section 145 and schedule 6, paragraph 1.
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