Rule 2 Amendment of the 1982 Rules

(1)

The 1982 Rules are amended in accordance with this paragraph.

(2)

In rule 1 (citation and commencement) insert—

(a)

for the heading substitute “Citation, commencement and interpretation, etc.”;

(b)

after paragraph (1) insert—

“(1A)

In this Act of Sederunt, “the Tribunal” means the tribunal that made the determination under section 7 of the Valuation of Lands (Scotland) Act 1879^f1.”.

(3)

For rule 3 (amendments to Valuation Appeal Rules) substitute—

“3.

A party appealing by way of stated case against the determination of the Tribunal under section 7 of the Valuation of Lands (Scotland) Act 1879 must apply to it for a written statement of reasons for its decision, unless a statement has already been issued by the Tribunal under rule 17(4) of the First-tier Tribunal for Scotland Local Taxation Chamber Rules of Procedure 2022^f2 or, as the case may be, rule 29(2)(b) of the Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022^f3.”.

(4)

Omit “the clerk to” wherever it occurs.

(5)

Omit “the Committee or” wherever it occurs.

Annotations

Footnotes

f1: 1879 c. 42. Section 7 was last amended by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 13 and is prospectively amended by S.S.I. 2023/48.
f2: S.S.I. 2022/364, prospectively amended by S.S.I. 2023/40.
f3: S.S.I. 2022/365, prospectively amended by S.S.I. 2023/40.