Amendment of the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 20232

1

The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 20234 are amended as follows.

2

In regulation 4 (composition of Upper Tribunal hearing appeals or referrals from First-tier Tribunal)—

a

in paragraph (1), for the words before sub-paragraph (a) substitute “The Upper Tribunal, when convened to decide any matter in a case appealed or referred from the First-tier Tribunal, must consist of—”,

b

omit paragraph (4),

c

in paragraph (5), omit the words “and (4),”,

d

after paragraph (6), insert—

7

 In paragraph (1), a case appealed or referred from the First-tier Tribunal includes a case transferred to the Upper Tribunal by virtue of the Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 20235.