{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-1.json",
  "legislation": "ssi/2017/69",
  "legislation_title": "The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017",
  "path": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "In these Rules—\n“the 2014 Act” means the Tribunals (Scotland) Act 2014;\n“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014;\n“the 2024 Act” means the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024;\n“appellant” means—\n(a)the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);\n(b)in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;\n(c)in any case, a person substituted as an appellant under rule 9 (addition, substitution and removal of parties);\n“Basic case” means a case allocated to the Basic category under rule 24 (allocation of cases to categories);\n“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);\n“Chamber President” means the Chamber President of the First-tier Tribunal;\n“compatibility question” has the meaning given by section 31(1) of the 2024 Act;\n“Complex case” means a case allocated to the Complex category under rule 24;\n“Convention Rights” has the meaning given to it in section 1 of the Human Rights Act 1998;\n“Default Paper case” means a case allocated to the Default Paper category under rule 24;\n“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;\n“excluded decision” means a decision falling under section 51 of the 2014 Act;\n“First-tier Tribunal” means the First-tier Tribunal for Scotland Tax Chamber;\n“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;\n“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;\n“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;\n“practice direction” means a direction given under section 74 of the 2014 Act;\n“relevant authorities” means the Lord Advocate, the Commissioner for Children and Young People in Scotland or the Scottish Commission for Human Rights;\n“respondent” means—\n(a)Revenue Scotland, where Revenue Scotland is not an appellant;\n(b)in proceedings brought by Revenue Scotland alone, a person against whom the proceedings are brought or to whom the proceedings relate;\n(c)in any case, a person substituted or added as a respondent under rule 9; and\n“Standard case” means a case allocated to the Standard category under rule 24.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. rule 1 inserted (1.4.2026) by The First-tier Tribunal for Scotland (Procedure Rules) (Miscellaneous Amendment) Regulations 2026 (S.S.I. 2026/34), regs. 1, 5(2)(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. rule 1 inserted (1.4.2026) by The First-tier Tribunal for Scotland (Procedure Rules) (Miscellaneous Amendment) Regulations 2026 (S.S.I. 2026/34), regs. 1, 5(2)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in sch. rule 1 inserted (1.4.2026) by The First-tier Tribunal for Scotland (Procedure Rules) (Miscellaneous Amendment) Regulations 2026 (S.S.I. 2026/34), regs. 1, 5(2)(a)(iii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 1 in force at 24.4.2017, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1998 c.22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/1",
    "retrieved_at": "2026-10-28T21:19:44.646380+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."
}