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Regulation 5
The First-tier Tribunal sitting at (place) on (date) in accordance with the provisions of section 1(3A) of the Lands Tribunal Act 1949 and regulation 26 of the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2023 (“2023 Regulations”) refers for determination by the Upper Tribunal for Scotland the appeal or complaint of which particulars are set out below.
1. Description of property to which this reference relates. (Here describe the lands and heritages to which the appeal or complaint relates with sufficient precision to enable them to be identified, including a reference to the relevant entry in the valuation roll.)
2. Details of parties to which this reference relates.
(a)(Give name and address of the appellant/complainant.)
(b)(Give name and address of the assessor.)
3. A copy of the appeal or complaint made in accordance with regulation 23 of the 2023 Regulations and copies of the application and written representations made in accordance with regulation 26 of the 2023 Regulations are attached.
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