Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 and the Rules contained in Schedules 1 and 2 may be cited, respectively, as—
(a)the First-tier Tax Tribunal for Scotland Rules of Procedure 2015; and
(b)the Upper Tax Tribunal for Scotland Rules of Procedure 2015.
(2) These Regulations come into force on 1st June 2015.
(3) In regulations 3 and 4, “RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014.
Application of Schedules
2.—(1) The Rules in Schedule 1 apply to all proceedings before the First-tier Tax Tribunal for Scotland.
(2) The Rules in Schedule 2 apply to all proceedings before the Upper Tax Tribunal for Scotland.
Time limits for permission to appeal - application to decision making forum
3.—(1) For the purposes of the permissions mentioned in section 34(3)(a) of RSTPA 2014 (application for permission to appeal made to the First-tier Tribunal) or section 36(3)(a) of RSTPA 2014 (application for permission to appeal made to the Upper Tribunal), the following time limit applies.
(2) An application for permission to appeal must be received by the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland, as appropriate, within the period of 30 days from the relevant date.
(3) The relevant date is the later of—
(a)the date on which the decision appealed against was sent to the appellant;
(b)the date on which the statement of reasons for the decision was sent to the appellant.
Time limits for permission to appeal – application to appellate forum
4.—(1) For the purposes of the permission mentioned in section 34(3)(b) of RSTPA 2014 (application for permission to appeal made to the Upper Tribunal following refusal by the First-tier Tribunal), the following time limit applies.
(2) An application for permission to appeal must be received by the Upper Tax Tribunal for Scotland within the period of 30 days from the relevant date.
(3) The relevant date is the date on which notice of the First-tier Tax Tribunal for Scotland’s refusal of permission to appeal was sent to the appellant.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
29th April 2015