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The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023
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Appeals initiated before transfer – savings provisions
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5. Regulations 10 and 22 to 24 of the 1993 Regulations continue to have effect as they did immediately before 1 April 2023 in respect of a notice of appeal served in accordance with the relevant regulation on an assessor or the levying authority (as the case may be) before that date, but with any reference to “the secretary of the relevant local valuation panel” or “the secretary or assistant secretary of the relevant local valuation panel” treated as if it were a reference to “the First-tier Tribunal”.
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