{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-26",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-26.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/26",
  "kind": "paragraph",
  "number": "26",
  "heading": "Respondent’s statement of case",
  "text": "(1) A respondent must send or deliver a statement of case to the First-tier Tribunal, the appellant and any other respondent so that it is received—\n(a) in a Default Paper case, within 42 days after the day the First-tier Tribunal sent the notice of appeal;\n(b) in a Standard or Complex case, within 60 days after the day the First-tier Tribunal sent the notice of appeal.\n(2) A statement of case must—\n(a) in an appeal, state the legislative provision under which the decision under appeal was made; and\n(b) set out the respondent’s position in relation to the case.\n(3) A statement of case may also contain a request that the case be dealt with at a hearing or without a hearing.\n(4) If a respondent provides a statement of case to the First-tier Tribunal later than the time required by paragraph (1) or by any extension allowed under rule 5(3)(a) (case management powers), the statement of case must include a request for an extension of time and the reason why the statement of case was not provided in time.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 26 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/26",
    "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."
}