http://www.legislation.gov.uk/ssi/2017/69/introduction/made

The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017

en

King's Printer for Scotland

2017-12-18

TRIBUNALS AND INQUIRIES

The Tribunals (Scotland) 2014 Act created a new structure for tribunals dealing with devolved matters under the judicial leadership of the Lord President of the Court of Session as head of the Scottish Tribunals. It provided for a First-tier Tribunal and an Upper Tribunal and for the First-tier Tribunal to be divided into chambers dependent on the subject-matter of the case before it and similarly for the Upper Tribunal to be divided into divisions. The First-tier Tribunal has been divided into chambers, one of which is the tax chamber. These Regulations provide for the rules of procedure which are to apply in that chamber, which are set out in the schedule of the regulations. Paragraph 4 of schedule 9 of the Tribunals (Scotland) Act 2014 enables the Scottish Ministers, by regulations, to make Tribunal Rules until such time as the provisions conferring responsibility on the Scottish Civil Justice Council and the Court of Session for the making of Tribunal Rules are commenced.