{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-38",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-38.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/38",
  "kind": "paragraph",
  "number": "38",
  "heading": "Application for permission to appeal a decision of the First-tier Tribunal",
  "text": "(1) A person seeking permission to appeal must make a written application to the First-tier Tribunal for permission to appeal.\n(2) An application under paragraph (1) must—\n(a) identify the decision of the First-tier Tribunal to which it relates;\n(b) identify the alleged point or points of law on which the person making the application wishes to appeal; and\n(c) state the result the party making the application is seeking.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 38 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/38",
    "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."
}