
1 
These Regulations may be cited as the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023 and come into force on 1 July 2023.
2 

(1) The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023 are amended as follows.
(2) In regulation 4 (composition of Upper Tribunal hearing appeals or referrals from First-tier Tribunal)—
(a) in paragraph (1), for the words before sub-paragraph (a) substitute “The Upper Tribunal, when convened to decide any matter in a case appealed or referred from the First-tier Tribunal, must consist of—”,
(b) omit paragraph (4),
(c) in paragraph (5), omit the words “and (4),”,
(d) after paragraph (6), insert—“
(7)  In paragraph (1), a case appealed or referred from the First-tier Tribunal includes a case transferred to the Upper Tribunal by virtue of the Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023.”.
3 

(1) The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 are amended as follows.
(2) In regulation 15(3) (appeal in the event of disagreement as to proposed alteration), in each of sub-paragraphs (a) to (d), for “weeks” substitute “months”.
4 

(1) The Council Tax Reduction (Scotland) Regulations 2021 are amended as follows.
(2) In regulation 94(3) (appeal against a determination on an application) of the Council Tax Reduction (Scotland) Regulations 2021, for “70A(2)” substitute “93(4)(c)”.
SIOBHIAN BROWN
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
29th June 2023