#2026/161The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Rules of Procedure) (Miscellaneous Amendment) Regulations 2026
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This statutory instrument makes miscellaneous technical amendments to the rules governing the composition and procedure of the First-tier Tribunal for Scotland Local Taxation Chamber and the Upper Tribunal for Scotland. It updates the 2023 Composition Regulations, the 2022 Rules of Procedure for the Local Taxation Chamber, and the 2022 Local Taxation Rules for the Upper Tribunal. The changes come into force on 1 April 2026 and are made under powers in the Tribunals (Scotland) Act 2014 and the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024.
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Key Changes
- Amends the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023
- Amends the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022
- Amends the Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022
+ 3 more changes with Pro
Obligations
What this law requires
Implement amendments to the First-tier Tribunal for Scotland Local Taxation Chamber composition regulations as specified in these 2026 Regulations, effective 1 April 2026
Implement amendments to the First-tier Tribunal for Scotland Local Taxation Chamber Rules of Procedure (2022 Regulations) as specified in these 2026 Regulations, effective 1 April 2026
Implement amendments to the Upper Tribunal for Scotland Local Taxation Rules of Procedure (2022 Regulations) as specified in these 2026 Regulations, effective 1 April 2026
Ensure all procedural and compositional changes align with the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024 requirements