- Draft legislation
This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 No. 45
14.—(1) The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992(1) are amended in accordance with subparagraphs (2) and (3).
(2) In regulation 1(2) (citation, commencement and interpretation)—
(a)after the entry for “electronic communication” insert—
““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”,
(b)after the entry for “relevant year” insert—
““Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.
(3) In regulation 26 (collection of penalties)—
(a)in paragraph (3) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”,
(b)in paragraph (5) after “committee” insert “, the First-Tier Tribunal for Scotland, the Upper Tribunal for Scotland”.
S.I. 1992/1332. The entry for “electronic communication” in regulation 1(2) was inserted by S.S.I. 2006/67, article 3(b).
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