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

Local Government Finance Act 1992

8.—(1) The Local Government Finance Act 1992(1) is amended in accordance with subparagraphs (2) to (9).

(2) In section 80(8)(d) (reduced amounts) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

(3) In section 81 (appeal to valuation appeal committee)—

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

(b) in the opening words of subsection (1) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”,

(c) in the closing words of subsection (1) for “the committee” substitute “the First-tier Tribunal for Scotland.

(4) In section 82 (appeal procedure)—

(a) in subsections (1) and (5) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”,

(b) in subsection (2)(a) and (c) for “committee” substitute “(First-tier Tribunal for Scotland”, and

(c) subsection (4) is repealed.

(5) In section 87(6) (alteration of lists) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

(6) In section 99(1) (Interpretation of Part II) the entry for “valuation appeal committee” is repealed.

(7) In section 116(1) (interpretation) after the entry for “financial year” insert—

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

(8) In paragraph 3(2) of schedule 3 (penalties) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

(9) In paragraph 2 of schedule 6 (completion of new buildings: Scotland) in both places where it appears for “valuation appeal committee” substitute “First-tier Tribunal for Scotland”.

(1)

1992 c. 14. Definition of “valuation appeal committee” in section 99(1) substituted by the Local Government etc. (Scotland) Act 1994 (c. 39), schedule 13 paragraph 176(12)(d).