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The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022
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Notice of appeal against a decision of the First-tier TribunalS
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4.—(1) A party to an appeal to the First-tier Tribunal may lodge with the Upper Tribunal a notice of appeal against a decision of the First-tier Tribunal not to refer an appeal made to it to the Upper Tribunal.
(2) A notice of appeal under this rule must—
(a)identify that the appeal is against a decision of the First-tier Tribunal under section 1(3BA) of the 1949 Act, and
(b)identify the decision of the First-tier Tribunal to which it relates.
(3) The party appealing under this rule must provide with the notice of appeal a copy of—
(a)the notice of appeal made to the First-tier Tribunal in accordance with rule 26 of the First-tier Tribunal Rules, and
(b)the written decision of the First-tier Tribunal not to refer that appeal to the Upper Tribunal, provided in accordance with rule 31 of the First-tier Tribunal Rules.
Commencement Information
I1Sch. 1 rule 4 in force at 1.4.2023, see reg. 1(2)
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