(1)The Secretary of State may by regulations make provision for the procedure to be followed in appeals under this Part to [F1the First-tier Tribunal for Scotland].
(2)Regulations under this section may include provision—
(a)as to the time within which any proceedings before the [F2First-tier Tribunal for Scotland] are to be instituted;
(b)for requiring persons to attend to give evidence and produce documents and for granting to any person such recovery of documents as might be granted by the Court of Session; and
(c)as to the manner in which any decision of the [F3First-tier Tribunal for Scotland] is to be implemented.
(3)Any person who fails to comply with any requirement imposed by regulations under paragraph (b) of subsection (2) above shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 1 on the standard scale.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Neither section 1(3A) of the M1Lands Tribunal Act 1949 nor section 15 of the M2Local Government (Financial Provisions) (Scotland) Act 1963 shall apply to appeals to or from [F5the First-tier Tribunal for Scotland] under this Part.
(6)It shall be a defence for a person charged with an offence under subsection (3) above to prove that he had a reasonable excuse for acting as he did.
Textual Amendments
F1Words in s. 82(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(a) (with sch. 1 paras. 1-4, 13-20)
F2Words in s. 82(2)(a) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(b) (with sch. 1 paras. 1-4, 13-20)
F3Words in s. 82(2)(c) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(b) (with sch. 1 paras. 1-4, 13-20)
F4S. 82(4) repealed (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(c) (with sch. 1 paras. 1-4, 13-20)
F5Words in s. 82(5) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(4)(a) (with sch. 1 paras. 1-4, 13-20)
Marginal Citations