# The Visitor Levy (Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 3: Amendment of the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022


(1) The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022 are amended in accordance with paragraph (2).
(2) In the schedule (rules of procedure)—
(a) in rule 1 (interpretation)—
(i) omit the words ““the 2024 Act” means the Visitor Levy (Scotland) Act 2024”,
(ii) in the definition of “respondent”, in sub-paragraph (f), for “the 2024 Act” substitute “the Visitor Levy (Scotland) Act 2024”,
(b) in rules 58(2)(j) and (k) (notice of appeal) and 62 (interpretation), for “the 2024 Act” substitute “the Visitor Levy (Scotland) Act 2024”.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111066591/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-miscellaneous-amendment-scotland-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.