1.—(1) These Regulations may be cited as the First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, and the Rules set out in the schedule may be cited as The First-tier Tribunal for Scotland Tax Chamber Rules of Procedure 2017.
(2) These Regulations come into force on 24th April 2017.
2. The Rules in the schedule apply to proceedings before the First-tier Tribunal for Scotland Tax Chamber, when exercising the functions allocated to it by regulation 2(1) of the First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017(1).
ANNABELLE EWING
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
8th March 2017