Remedy
Start free

Section 82: Appeal procedure.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part II: Council Tax: Scotland

The Secretary of State may by regulations make provision for the procedure to be followed in appeals under this Part to the First-tier Tribunal for Scotland.

Regulations under this section may include provision—

as to the time within which any proceedings before the First-tier Tribunal for Scotland are to be instituted;
for requiring persons to attend to give evidence and produce documents and for granting to any person such recovery of documents as might be granted by the Court of Session; and
as to the manner in which any decision of the First-tier Tribunal for Scotland is to be implemented.

Any person who fails to comply with any requirement imposed by regulations under paragraph (b) of subsection (2) above shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 1 on the standard scale.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Neither section 1(3A) of the Lands Tribunal Act 1949 nor section 15 of the Local Government (Financial Provisions) (Scotland) Act 1963 shall apply to appeals to or from the First-tier Tribunal for Scotland under this Part.

It shall be a defence for a person charged with an offence under subsection (3) above to prove that he had a reasonable excuse for acting as he did.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.