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4.—(1) For the purposes of the permission mentioned in section 34(3)(b) of RSTPA 2014 (application for permission to appeal made to the Upper Tribunal following refusal by the First-tier Tribunal), the following time limit applies.
(2) An application for permission to appeal must be received by the Upper Tax Tribunal for Scotland within the period of 30 days from the relevant date.
(3) The relevant date is the date on which notice of the First-tier Tax Tribunal for Scotland’s refusal of permission to appeal was sent to the appellant.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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