The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023

Regulation 6

SCHEDULE 2Consequential amendments of primary legislation

Valuation of Lands (Scotland) Amendment Act 1879

1.  In section 7 (where assessors not officers of Inland Revenue, case may be demanded for opinion of two judges of court of session) of the Valuation of Lands (Scotland) Amendment Act 1879(1) for “Lands Tribunal” where it first occurs substitute “Upper Tribunal”.

Lands Tribunal Act 1949

2.—(1) The Lands Tribunal Act 1949(2) is amended in accordance with sub-paragraphs (2) and (3).

(2) In section 1 (establishment of the Lands Tribunal for Scotland and jurisdiction)—

(a)in the section title for “and jurisdiction” substitute “, jurisdiction and appeals to the Scottish Tribunals”,

(b)in sub-section (3A) for “The Lands Tribunal for Scotland may also” substitute “The Upper Tribunal for Scotland may”,

(c)in sub-section (3BA)—

(i)for “Lands” substitute “Upper”,

(ii)in all places where “the Tribunal” appears substitute “the Upper Tribunal for Scotland”,

(d)in sub-section (3C) for “Lands” substitute “Upper”.

(3) In section 8(1) (interpretation) after the definition of “arbitrator” insert—

““Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.

Local Government (Financial Provisions) (Scotland) Act 1963

3.—(1) The Local Government (Financial Provisions) (Scotland) Act 1963(3) is amended in accordance with sub-paragraphs (2) and (3).

(2) In section 15 (proceedings in appeals), in sub-sections (1), (1A)(b) and (1C) for “Lands Tribunal for Scotland” substitute “Upper Tribunal for Scotland”.

(3) In section 26(2) (interpretation) after the definition of “rateable valuation” insert—

““Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.

Local Government (Scotland) Act 1975

4.—(1) The Local Government (Scotland) Act 1975(4) is amended in accordance with sub-paragraphs (2) and (3).

(2) In section 2(3) (alterations to valuation roll which is in force) for “Lands” substitute “Upper”.

(3) In section 37(1) (general interpretation)—

(a)in the definition of “material change of circumstances”, in paragraph (a) after “Lands Tribunal for Scotland” insert “or the Upper Tribunal for Scotland”,

(b)after the definition of “prescribed” insert—

““Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.

Tribunals and Inquiries Act 1992

5.  In section 11 (appeals from certain tribunals) of the Tribunals and Inquiries Act 1992(5) omit sub-section (7)(c)(i).