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SCHEDULE 1The First-tier Tax Tribunal for Scotland Rules of Procedure 2015

PART 3Procedure for cases in the First-tier Tribunal

CHAPTER 3Hearings

Hearings in a party’s absence

34.  If a party fails to attend a hearing the First-tier Tribunal may proceed with the hearing if the First-tier Tribunal—

(a)is satisfied that the party has been notified of the hearing or that reasonable steps have been taken to notify the party of the hearing; and

(b)considers that it is in the interests of justice to proceed with the hearing.