# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 34: Hearings in a party’s absence

Extent: S

If a party fails to attend a hearing the First-tier Tribunal may proceed with the hearing if the First-tier Tribunal—
(a) is satisfied that the party has been notified of the hearing or that reasonable steps have been taken to notify the party of the hearing; and
(b) considers that it is in the interests of justice to proceed with the hearing.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/34 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.