In these Regulations—

• “the 1994 Act” means the Local Government etc. (Scotland) Act 19942,

• “the 2014 Act” means the Tribunals (Scotland) Act 2014,

• “the 1993 Regulations” means the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 19933,

• “the 1995 Regulations” means the Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 19954,

• “First-tier Tribunal” means the First-tier Tribunal for Scotland,

• “valuation appeal committee” means a valuation appeal committee constituted for each valuation area under section 29 of the 1994 Act,

• “Upper Tribunal” means the Upper Tribunal for Scotland, and

• “the valuation appeal panels” means the panels constituted for each valuation area by virtue of section 29 of the 1994 Act and regulation 2 of the Valuation Appeal Panels and Committees (Scotland) Regulations 19965.