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

Application for permission to appeal a decision of the Upper Tribunal

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38.—(1) A person seeking permission to appeal must make a written application to the Upper Tribunal for permission to appeal.

(2) An application under paragraph (1) must—

(a)identify the decision of the Upper Tribunal to which it relates;

(b)identify the alleged error or errors of law in the decision; and

(c)state the result the party making the application is seeking.