SCHEDULE 1Transitional and saving provisions
Appeals, complaints, and proceedings in progress before the Lands Tribunal immediately prior to 1 April 2023 to transfer to the Upper Tribunal1
Any appeal or complaint to the Lands Tribunal to which these Regulations relate, including an appeal against a decision of a valuation appeal committee not to refer a case to the Lands Tribunal, in progress immediately before 1 April 2023 but not yet determined, and any proceedings of the Lands Tribunal in progress immediately before that date—
a
are transferred to and are to be completed by the Upper Tribunal as if they were appeals or complaints to the Upper Tribunal or proceedings in the Upper Tribunal, and
b
with, so far as possible, the same persons hearing and determining the case before the Upper Tribunal as members of that tribunal as were prior to 1 April 2023 hearing the case as members of the Lands Tribunal.
Decisions, directions and orders of the Lands Tribunal to continue in force2
Any decision (whether or not called a decision), direction or order given or made in, or in respect of appeals or complaints to, and proceedings before, the Lands Tribunal to which these Regulations relate which is given or made immediately prior to 1 April 2023 remains in force on and after that date as if it were a decision, direction or order of the Upper Tribunal.
Time limits in respect of appeals, complaints, referrals to, and proceedings before the Lands Tribunal to carry over to the Upper Tribunal3
Any time limit which has started to run before 1 April 2023 in respect of appeals or complaints to, and proceedings before, the Lands Tribunal to which these Regulations relate and which has not expired continues to apply where the appeals, complaints, and proceedings are transferred to the Upper Tribunal.
Unexercised right of appeal to the Lands Valuation Appeal Court, if exercised, remains as an appeal to the Lands Valuation Appeal Court4
Where, in respect of a decision of the Lands Tribunal to which these Regulations relate and that was made before 1 April 2023, there lies a right of appeal to the Lands Valuation Appeal Court which has not been exercised before that date but is still exercisable, any appeal in relation to that decision on or after 1 April 2023 continues to lie to the Lands Valuation Appeal Court but is to be treated as if the decision had been made by the Upper Tribunal.
Exercised right of appeal to the Lands Valuation Appeal Court5
Where, in respect of a decision of the Lands Tribunal to which these Regulations relate and that was made before 1 April 2023, there lies a right of appeal to the Lands Valuation Appeal Court which has been exercised before that date, the appeal continues but is to be an appeal from the Upper Tribunal to the Lands Valuation Appeal Court.
SCHEDULE 2Consequential amendments of primary legislation
Valuation of Lands (Scotland) Amendment Act 18791
In section 7 (where assessors not officers of Inland Revenue, case may be demanded for opinion of two judges of court of session) of the Valuation of Lands (Scotland) Amendment Act 18793 for “Lands Tribunal” where it first occurs substitute “Upper Tribunal”
.
Lands Tribunal Act 19492
1
The Lands Tribunal Act 19494 is amended in accordance with sub-paragraphs (2) and (3).
2
In section 1 (establishment of the Lands Tribunal for Scotland and jurisdiction)—
a
in the section title for “and jurisdiction” substitute “, jurisdiction and appeals to the Scottish Tribunals”
,
b
in sub-section (3A) for “The Lands Tribunal for Scotland may also” substitute “The Upper Tribunal for Scotland may”
,
c
in sub-section (3BA)—
i
for “Lands” substitute “Upper”
,
ii
in all places where “the Tribunal” appears substitute “the Upper Tribunal for Scotland”,
d
in sub-section (3C) for “Lands” substitute “Upper”
.
3
In section 8(1) (interpretation) after the definition of “arbitrator” insert—
“Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.
Local Government (Financial Provisions) (Scotland) Act 19633
1
The Local Government (Financial Provisions) (Scotland) Act 19635 is amended in accordance with sub-paragraphs (2) and (3).
2
In section 15 (proceedings in appeals), in sub-sections (1), (1A)(b) and (1C) for “Lands Tribunal for Scotland” substitute “Upper Tribunal for Scotland”
.
3
In section 26(2) (interpretation) after the definition of “rateable valuation” insert—
“Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.
Local Government (Scotland) Act 19754
1
The Local Government (Scotland) Act 19756 is amended in accordance with sub-paragraphs (2) and (3).
2
In section 2(3) (alterations to valuation roll which is in force) for “Lands” substitute “Upper”
.
3
In section 37(1) (general interpretation)—
a
in the definition of “material change of circumstances”, in paragraph (a) after “Lands Tribunal for Scotland” insert “or the Upper Tribunal for Scotland”
,
b
after the definition of “prescribed” insert—
“Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.
Tribunals and Inquiries Act 19925
In section 11 (appeals from certain tribunals) of the Tribunals and Inquiries Act 19927 omit sub-section (7)(c)(i).