Textual Amendments
F1Ss. 52A, 52B and cross-heading inserted (7.4.2020) by Coronavirus (Scotland) Act 2020 (asp 7), s. 17(1), sch. 7 para. 4 (with ss. 11-13)
(1)A request for a re-determination satisfies the condition in subsection (4) of section 41, despite being made after the expiry of the period described in paragraph (b) of that subsection, if the person deciding whether the individual has a good reason for not requesting a re-determination sooner decides that the individual has a good reason that is related to coronavirus.
(2)An appeal may be brought under section 46, despite the appeal application being made after the expiry of the period described in paragraph (c) of subsection (1) of section 48, if the First-tier Tribunal gives permission for the appeal to be brought under paragraph (b) of that section on the basis of being satisfied that the good reason for the application not being made sooner is related to coronavirus.
(3)Any provision of Scottish Tribunal Rules that would (but for this subsection) have the effect of precluding an appeal being brought by virtue of subsection (2) is to be disregarded to the extent that it would have that effect.
(4)In this section, “coronavirus” has the meaning given by section 1 of the Coronavirus (Scotland) Act 2020.]