# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 39: First-tier Tribunal’s consideration of application for permission to appeal

Extent: S

(1) The First-tier Tribunal must decide whether to give permission to appeal on any point of law.
(2) The First-tier Tribunal must provide a record of its decision to the parties and any interested party as soon as reasonably practicable.
(3) If the First-tier Tribunal refuses permission on any point of law it must provide with the record of its decision—
(a) a statement of its reasons for such a refusal; and
(b) notification of the right to make an application to the Upper Tribunal for permission to appeal and the time within which, and the method by which, such an application must be made.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/39 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.