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

Interpretation

1.  In these Rules—

“the 2014 Act” means the Tribunals (Scotland) Act 2014;

“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014(1);

“appellant” means—

(a)

the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);

(b)

in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

(c)

in any case, a person substituted as an appellant under rule 9 (addition, substitution and removal of parties);

“Basic case” means a case allocated to the Basic category under rule 24 (allocation of cases to categories);

“chairing member” means the chairing member of the First-tier Tribunal, who is the legal member of that tribunal or, as the case may be, the member chosen by the Chamber President in terms of rule 19(1);

“Chamber President” means the Chamber President of the First-tier Tribunal;

“Complex case” means a case allocated to the Complex category under rule 24;

“Convention Rights” has the meaning given to it in section 1 of the Human Rights Act 1998(2);

“Default Paper case” means a case allocated to the Default Paper category under rule 24;

“document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the First-tier Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

“excluded decision” means a decision falling under section 51 of the 2014 Act;

“First-tier Tribunal” means the First-tier Tribunal for Scotland Tax Chamber;

“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

“interested party” means a person other than the appellant or respondent on whom the First-tier Tribunal has ordered the proceedings before it to be served;

“party” means a person who is (or was at the time that the First-tier Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the First-tier Tribunal;

“practice direction” means a direction given under section 74 of the 2014 Act;

“respondent” means—

(a)

Revenue Scotland, where Revenue Scotland is not an appellant;

(b)

in proceedings brought by Revenue Scotland alone, a person against whom the proceedings are brought or to whom the proceedings relate;

(c)

in any case, a person substituted or added as a respondent under rule 9; and

“Standard case” means a case allocated to the Standard category under rule 24.

(1)

2014 asp 16.

(2)

1998 c.22.