# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 29: Transfer of Complex cases to the Upper Tribunal

Extent: S

(1) If a case has been allocated as a Complex case the First-tier Tribunal may, with the consent of the parties, refer a case or a preliminary issue to the Chamber President with a request that the case or issue be considered for transfer to the Upper Tribunal.
(2) If a case or issue has been referred by the First-tier Tribunal under paragraph (1), the Chamber President may direct that the case or issue be transferred to and determined by the Upper Tribunal.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/29 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.