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

Withdrawal

This section has no associated Policy Notes

17.—(1) Subject to any provision in RSTPA 2014 relating to withdrawal or settlement of particular proceedings, a party may give notice to the Upper Tribunal of the withdrawal of the case made by it in the Upper Tribunal proceedings, or any part of that case—

(a)by sending or delivering to the Upper Tribunal a notice of withdrawal; or

(b)orally at a hearing.

(2) The Upper Tribunal must notify each party of its receipt of a withdrawal under this rule.

(3) A party which has withdrawn its case may make a written application to the Upper Tribunal for the case to be reinstated.

(4) An application under paragraph (3) must be received by the Upper Tribunal within 30 days after—

(a)the date on which the Upper Tribunal received the notice under paragraph (1)(a); or

(b)the date of the hearing at which the case was withdrawn orally under paragraph (1)(b).