Paragraph 1 InterpretationI1

In these Rules—

• “the 2014 Act” means the Tribunals (Scotland) Act 2014;

• “RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014^f1;

• F1“the 2024 Act” means the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024;

• “appellant” means—

  1. (a)

     the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);

  2. (b)

     in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

  3. (c)

     in any case, a person substituted as an appellant under rule 9 (addition, substitution and removal of parties);

• “Basic case” means a case allocated to the Basic category under rule 24 (allocation of cases to categories);

• “chairing member” means the chairing member of the First-tier Tribunal, who is the legal member of that tribunal or, as the case may be, the member chosen by the Chamber President in terms of rule 19(1);

• “Chamber President” means the Chamber President of the First-tier Tribunal;

• F2“compatibility question” has the meaning given by section 31(1) of the 2024 Act;

• “Complex case” means a case allocated to the Complex category under rule 24;

• “Convention Rights” has the meaning given to it in section 1 of the Human Rights Act 1998^f2;

• “Default Paper case” means a case allocated to the Default Paper category under rule 24;

• “document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the First-tier Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

• “excluded decision” means a decision falling under section 51 of the 2014 Act;

• “First-tier Tribunal” means the First-tier Tribunal for Scotland Tax Chamber;

• “hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

• “interested party” means a person other than the appellant or respondent on whom the First-tier Tribunal has ordered the proceedings before it to be served;

• “party” means a person who is (or was at the time that the First-tier Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the First-tier Tribunal;

• “practice direction” means a direction given under section 74 of the 2014 Act;

• F3“relevant authorities” means the Lord Advocate, the Commissioner for Children and Young People in Scotland or the Scottish Commission for Human Rights;

• “respondent” means—

  1. (a)

     Revenue Scotland, where Revenue Scotland is not an appellant;

  2. (b)

     in proceedings brought by Revenue Scotland alone, a person against whom the proceedings are brought or to whom the proceedings relate;

  3. (c)

     in any case, a person substituted or added as a respondent under rule 9; and

• “Standard case” means a case allocated to the Standard category under rule 24.