# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 1: Interpretation

Extent: S

In these Rules—
“the 2014 Act” means the Tribunals (Scotland) Act 2014;
“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014;
“the 2024 Act” means the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024;
“appellant” means—
(a)the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);
(b)in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;
(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;
“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;
“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;
“relevant authorities” means the Lord Advocate, the Commissioner for Children and Young People in Scotland or the Scottish Commission for Human Rights;
“respondent” means—
(a)Revenue Scotland, where Revenue Scotland is not an appellant;
(b)in proceedings brought by Revenue Scotland alone, a person against whom the proceedings are brought or to whom the proceedings relate;
(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.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.