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Scottish Tribunals

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The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations, SSI 2017/69, set out the rules of procedure which are to apply in the tax chamber of the new First-tier Tribunal for Scotland, established by the Tribunals (Scotland) Act 2014. The regulations come into force on 24 April 2017. Draft regulations to transfer functions from the old to the new tribunals were published in February.