(This note is not part of the Regulations)
The Tribunals (Scotland) Act 2014 created a new structure for tribunals dealing with devolved matters under the judicial leadership of the Lord President of the Court of Session as head of the Scottish Tribunals. It created a First-tier Tribunal and an Upper Tribunal.
Generally, the First-tier Tribunal will deal with cases in the first instance to which a general right of appeal will lie to the Upper Tribunal.
These Regulations create offences in proceedings before the Scottish Tribunals.
Regulation 2 provides for offences in relation to proceedings before the Scottish Tribunals, grounds of defence and the associated maximum penalties.
Regulation 3 provides for the circumstances in which a person need not give evidence or produce something to the Scottish Tribunals. The circumstances include when evidence or material is privileged.