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(This note is not part of the Regulations)
These Regulations govern the procedure to be followed with respect to appeals and complaints made under the Valuation Acts to valuation appeal committees established under section 4 of the Local Government (Scotland) Act 1975, and include procedures relating to applications for referral of such appeals and complaints by those committees to the Lands Tribunal for Scotland. They also deal with the procedural aspects of appeals against refusals by valuation appeal committees to make such referrals.
The Regulations revoke the Valuation Appeal Committee Procedure (Scotland) Regulations 1984, except insofar as they are to continue to apply to appeals which were lodged before 1st April 1995.
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