Act of Sederunt (Valuation Appeal Rules Amendment) 2023

Amendment of the 1982 Rules

2.—(1) The 1982 Rules are amended in accordance with this paragraph.

(2) In rule 1 (citation and commencement) insert—

(a) for the heading substitute “Citation, commencement and interpretation, etc.”;

(b) after paragraph (1) insert—

“(1A) In this Act of Sederunt, “the Tribunal” means the tribunal that made the determination under section 7 of the Valuation of Lands (Scotland) Act 1879(1).”.

(3) For rule 3 (amendments to Valuation Appeal Rules) substitute—

“3.   A party appealing by way of stated case against the determination of the Tribunal under section 7 of the Valuation of Lands (Scotland) Act 1879 must apply to it for a written statement of reasons for its decision, unless a statement has already been issued by the Tribunal under rule 17(4) of the First-tier Tribunal for Scotland Local Taxation Chamber Rules of Procedure 2022(2) or, as the case may be, rule 29(2)(b) of the Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022(3).”.

(4) Omit “the clerk to” wherever it occurs.

(5) Omit “the Committee or” wherever it occurs.

(1)

1879 c. 42. Section 7 was last amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 13 and is prospectively amended by S.S.I. 2023/48.

(2)

S.S.I. 2022/364, prospectively amended by S.S.I. 2023/40.

(3)

S.S.I. 2022/365, prospectively amended by S.S.I. 2023/40.