Introduction IntroductionAt its meeting on 10 January, the Committee considered the following instruments under its remit and agreed to draw them to the attention of the relevant lead committee:First-tier Tribunal for Scotland (Transfer of Functions of the Council Tax Reduction Review Panel) Regulations 2023 (SSI 2022/Draft);First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022 (SSI 2022/364);Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022 (SSI 2022/365); andOfficial Controls and Import Conditions (Transitional Periods) (Miscellaneous Amendment) (Scotland) Regulations 2022 (SSI 2022/371).The Committee's recommendations in relation to these instruments are set out in the next section of this report.The Committee also determined that, in terms of its remit, it did not need to draw the Parliament's attention to the instruments at the end of the report.