SCHEDULE 1The Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022

PART 3General Powers and Provisions

Withdrawal of PartyI122

1

The Upper Tribunal may, on such terms as to expenses or otherwise as it thinks fit, consent to any party withdrawing from the proceedings.

2

Subject to paragraph (3), a party may give notice to the Upper Tribunal of the withdrawal of the party’s case, or any part of that case—

a

by sending or delivering to the Upper Tribunal a notice of withdrawal, or

b

orally at a hearing.

3

Notice of withdrawal will not take effect unless the Upper Tribunal consents to the withdrawal.

4

Unless satisfied that a party has already been notified, the Upper Tribunal must notify each party in writing that a withdrawal has taken effect under this rule.