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The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015

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1.  In these Rules—

“appellant” means—

(a)

the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);

(b)

in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

(c)

in any case, a person substituted as an appellant under rule 9 (addition, substitution and removal of parties);

“Basic case” means a case allocated to the Basic category under rule 24 (allocation of cases to categories);

“Complex case” means a case allocated to the Complex category under rule 24;

“Default Paper case” means a case allocated to the Default Paper category under rule 24;

“document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the First-tier Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

“party” means a person who is (or was at the time that the First-tier Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the First-tier Tribunal;

“practice direction” means a direction given under section 57 of RSTPA 2014;

“President” means the President of the Scottish Tax Tribunals;

“respondent” means—

(a)

Revenue Scotland, where Revenue Scotland is not an appellant;

(b)

in proceedings brought by Revenue Scotland alone, a person against whom the proceedings are brought or to whom the proceedings relate;

(c)

in any case, a person substituted or added as a respondent under rule 9 (addition, substitution and removal of parties);

“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014;

“Standard case” means a case allocated to the Standard category under rule 24.

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