# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 9: Addition, substitution and removal of parties

Extent: S

(1) The First-tier Tribunal may make an order adding, substituting or removing a party as an appellant or a respondent including where—
(a) the wrong person has been named as a party; or
(b) the addition, substitution or removal has become necessary because of a change in circumstances since the start of proceedings.
(2) If the First-tier Tribunal makes an order under paragraph (1) it may make such consequential orders as it considers appropriate.
(3) A person who is not a party may make a written application to the First-tier Tribunal to be added or substituted as a party under this rule.
(4) If the First-tier Tribunal refuses an application under paragraph (3) it must consider whether to permit the person who made the application to provide submissions or evidence to the First-tier Tribunal.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.