(1)An appeal under section 46—
(a)may be brought without the First-tier Tribunal's permission if an appeal application is made within the period of 31 days beginning with the day the relevant event occurred,
(b)may be brought only with the First-tier Tribunal's permission if an appeal application is made after the period mentioned in paragraph (a),
(c)may not be brought if an appeal application has not been made within the period of one year beginning with the day the relevant event occurred [F1(but see section 52A)].
(2)In subsection (1)—
(a)“the relevant event” means—
(i)in the case of an appeal against a determination under section 43, the individual to whom the determination relates being informed of it in accordance with section 44,
(ii)in the case of an appeal against a determination under section 37, the individual to whom the determination relates being informed (in accordance with section 45) that the individual has the right to appeal against it,
(b)an appeal application is made when a form, that relates to the determination in question and has been completed to the extent that Scottish Tribunal Rules require, is received by the Scottish Ministers having been submitted in accordance with section 47(1).
(3)The First-tier Tribunal may give permission under subsection (1)(b) for an appeal to be brought only if it is satisfied that there is a good reason for the application not having been made sooner.
Textual Amendments
F1Words in s. 48(1)(c) inserted (7.4.2020) by Coronavirus (Scotland) Act 2020 (asp 7), s. 17(1), sch. 7 para. 3 (with ss. 11-13)
Commencement Information
I1S. 48 in force at 22.10.2018 by S.S.I. 2018/298, reg. 2(1)(g) (with reg. 3) (as amended (10.12.2019) by S.S.I. 2019/406, regs. 1, 2(2))