{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-procedure-rules-miscellaneous-amendment-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-procedure-rules-miscellaneous-amendment-regulations-2026/regulation-5.json",
  "legislation": "ssi/2026/34",
  "legislation_title": "The First-tier Tribunal for Scotland (Procedure Rules) (Miscellaneous Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-procedure-rules-miscellaneous-amendment-regulations-2026",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017",
  "text": "(1) The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017 are amended as follows.\n(2) In the First-tier Tribunal for Scotland Tax Chamber Rules of Procedure 2017 as set out in the schedule—\n(a) in rule 1 (interpretation)—\n(i) after the definition of “RSTPA 2014” insert—\n““the 2024 Act” means the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024;”,\n(ii) after the definition of “Chamber President” insert—\n““compatibility question” has the meaning given by section 31(1) of the 2024 Act;”,\n(iii) after the definition of “practice direction” insert—\n““relevant authorities” means the Lord Advocate, the Commissioner for Children and Young People in Scotland or the Scottish Commission for Human Rights;”,\n(b) after rule 5 (case management powers) insert—\n“Compatibility question under the 2024 Act – raising, intimation and notice\n5A (1) This rule applies to—\n(a) raising a compatibility question before the First-tier Tribunal,\n(b) intimation of a compatibility question to the relevant authorities under section 34(1) of the 2024 Act,\n(c) notice by a relevant authority of their intention to intervene in proceedings under section 34(2) of that Act.\n(2) A compatibility question may be raised by a party at any stage in the proceedings.\n(3) Where a party raises a compatibility question, they must, so far as the party is able to do so, set out in sufficient detail—\n(a) the facts and circumstances, and\n(b) the contentions of law\non the basis of which it is claimed that the compatibility question arises.\n(4) On receiving a compatibility question under paragraph (3), the First-tier Tribunal must—\n(a) if it considers that the basis on which a compatibility question is said to have arisen is not set out in sufficient detail, in order to meet the overriding objective, direct the party to set out the facts and circumstances and contentions of law on the basis of which it is alleged the compatibility question arises to the First-tier Tribunal, within such period as it may determine,\n(b) determine if it considers that the compatibility question is frivolous or vexatious with reference to section 31(3) of the 2024 Act,\n(c) if satisfied as to the basis of the compatibility question, intimate under section 34(1) of the 2024 Act in writing to each relevant authority the matters specified in paragraph (5).\n(5) The matters to be intimated to each relevant authority are—\n(a) the fact that a compatibility question has arisen in proceedings before the First-tier Tribunal,\n(b) the details of the matters raised in the proceedings,\n(c) the details of the compatibility question that has arisen and, if known at the time of intimation, the position of each party to proceedings in respect of the compatibility question,\n(d) that to take part in the proceedings as a party the relevant authority must—\n(i) give notice to the First-tier Tribunal of their intention to do so within 14 days of receipt of the intimation made under this rule, or within such other period as the First-tier Tribunal may specify, should it be satisfied there are exceptional circumstances which require the time period to be adjusted,\n(ii) within 7 days after the date of such notice, provide written submissions to the First-tier Tribunal in respect of the compatibility question in such form, and in accordance with such intimation requirements on other parties to proceedings (including any other relevant authorities) as the First-tier Tribunal may specify.\n(6) The First-tier Tribunal must provide each relevant authority with all documents relevant to the consideration of the compatibility question.\n(7) The First-tier Tribunal must, if these submissions under paragraph (5)(d)(ii) are provided, thereafter take steps to allow a relevant authority to take part as a party to proceedings so far as the proceedings relate to a compatibility question.\n(8) The First-tier Tribunal may fix a hearing to consider a compatibility question as a separate hearing from any other hearing in the proceedings.\n(9) The First-tier Tribunal may sist the proceedings under rule 5(3)(k) if it considers it necessary to do so while the compatibility question is being determined.\n(10) Where a relevant authority does not take part as a party to proceedings at first instance, the relevant authority is not precluded from intervening in any subsequent appeal to the Upper Tribunal, so far as those proceedings relate to a compatibility question.\n(11) Where a relevant authority does not take part as a party to proceedings and that relevant authority requests to be notified of the outcome of proceedings in respect of the compatibility question, including regarding any subsequent appeal which relates to the determination of the compatibility question, the First-tier Tribunal must notify the relevant authority of this as soon as practicable.”,\n(c) after rule 39 (First-tier Tribunal’s consideration of application for permission to appeal) insert—\n“Reference of compatibility question to the Court of Session\n39A (1) If the First-tier Tribunal refers a compatibility question which arises in proceedings before it to the Inner House of the Court of Session for determination, it must intimate this in writing to all parties and the relevant authorities.\n(2) The intimation in writing to relevant authorities under paragraph (1) who have not previously joined proceedings as a party must include—\n(a) the details of the matters raised in the proceedings,\n(b) the details of the compatibility question that has arisen,\n(c) if known at the time of intimation, the position of each party to proceedings in respect of the compatibility question.\n(3) The First-tier Tribunal must provide each relevant authority under paragraph (1) which has not previously joined proceedings as a party with all documents relevant to the consideration of the compatibility question.\n(4) Where a relevant authority does not take part as a party to proceedings at first instance, that relevant authority is not precluded from taking part as a party in any subsequent reference to the Inner House of the Court of Session.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2017/69."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2024 asp 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/34/regulation/5",
    "retrieved_at": "2026-10-28T20:31:54.692118+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}