{
  "url": "https://openlegislation.uk/valuation-appeal-panels-and-committees-scotland-regulations-1996/note",
  "json_url": "https://openlegislation.uk/valuation-appeal-panels-and-committees-scotland-regulations-1996/note.json",
  "legislation": "uksi/1996/137",
  "legislation_title": "The Valuation Appeal Panels and Committees (Scotland) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/valuation-appeal-panels-and-committees-scotland-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations constitute 13 valuation appeal panels for the valuation areas referred to in regulation 2 for the purpose of hearing appeals under the Valuation Acts and council tax appeals, pursuant to local government re-organisation in Scotland.\nRegulation 3 provides that the sheriff shall determine the number of members of a panel, although each panel shall have at least 12 members. Regulations 4 and 5 provide for the appointment and term of office of a panel member, and requirements as to notice to the sheriff when a person ceases to be a panel member.\nRegulations 6 and 7 deal with the appointment of a panel chairman (and deputy chairmen) and a secretary (and assistant secretary) of the panel. Regulation 8 deals with termination of such appointments.\nRegulations 9 to 11 provide for the appointment of members and a chairman of a valuation appeal committee and for the places where such a committee shall sit.\nRegulations 12 to 14 deal with allowances to panel and committee members, provision of accommodation and services and the defraying of the costs of panels and committees.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/137/note",
    "retrieved_at": "2026-10-29T12:54:03.011666+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."
}