{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-23",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-23.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/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "Notice of appeal to the First-tier Tribunal",
  "text": "(1) The notice of appeal referred to in section 242(1) of RSTPA 2014 (notice of appeal) must include—\n(a) the name and address of the appellant;\n(b) the name and address of the appellant’s representative (if any);\n(c) an address where documents for the appellant may be sent or delivered;\n(d) details of the decision appealed against;\n(e) the result the appellant is seeking; and\n(f) the grounds for making the appeal.\n(2) The appellant must provide with the notice of appeal a copy of any written record of any decision appealed against, and any statement of reasons for that decision, that the appellant has or can reasonably obtain.\n(3) A person may apply to the First-tier Tribunal for permission to appeal under section 243(2)(b) of RSTPA 2014 (late notice of appeal) only if—\n(a) the person has approached Revenue Scotland for agreement under section 243(2)(a); and\n(b) agreement has been refused or has been given only on limited grounds.\n(4) Where permission to appeal may be sought under paragraph (3)—\n(a) the notice of appeal must include a request for the permission referred to in section 243(2)(b) of RSTPA 2014 and the reason why the notice of appeal was not provided in time; and\n(b) unless the First-tier Tribunal gives such permission, the First-tier Tribunal must not admit the appeal.\n(5) When the First-tier Tribunal receives the notice of appeal, it must give notice of the proceedings to the respondent.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 23 in force at 24.4.2017, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/23",
    "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."
}