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There are currently no known outstanding effects for the The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022, Paragraph 27.
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27.—(1) Within 14 days of receipt of the notice of appeal, the First-tier Tribunal must—
(a)send an acknowledgement of receipt of the notice of appeal to the appellant, and
(b)send to the assessor a copy of the notice of appeal, and anything supplied under rule [F126] (notice of appeal) and any order extending the time limit for appealing.
(2) Upon receiving a copy of the notice of appeal sent in accordance with paragraph (1), the assessor must within 21 days, beginning on the date of receipt—
(a)send to the First-tier Tribunal—
(i)the rateable value of the lands or heritages to which the appeal relates,
(ii)a copy of the proposal made by the appellant,
(iii)a copy of the notice that requires to be issued in accordance with regulation [F215] of the 2022 Regulations,
(b)notify the First-tier Tribunal as to the assessor’s preferred form for a hearing or, if no preference, notification of such, and
(c)send to the appellant a copy of the information and documents set out in sub-paragraph (a).
(3) Upon receipt of the [F3information and] documents in paragraph (2)(a) and notification in accordance with paragraph (2)(b), the First-tier Tribunal must within 14 days from the date of receipt invite the appellant’s views as to the appellant’s preferred form for a hearing.
Textual Amendments
F1Word in sch. rule 27(1)(b) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(10)(a)
F2Word in sch. rule 27(2)(a)(iii) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(10)(b)
F3Words in sch. rule 27(3) inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(10)(c)
Commencement Information
I1Sch. rule 27 in force at 1.4.2023, see reg. 1(2)
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