The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023

Valuation and Rating (Scotland) Act 1956

This section has no associated Policy Notes

2.—(1) The Valuation and Rating (Scotland) Act 1956(1) is amended in accordance with subparagraphs (2) and (3).

(2) In section 14 (stated case to Lands Valuation Appeal Court to set forth reasons for decision) for “Valuation Appeal Committee” substitute “First-tier Tribunal for Scotland”.

(3) In section 43 (interpretation)—

(a)omit the entry for “Valuation Appeal Committee”,

(b)after the entry for “drain” insert—

First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;.