The Scottish Government proposed to remove reference to this power by way of a correction slip.The Committee also identified:a number of cross-referencing errors in rules 20(4); 26(2)(i) and (j); 26(5); 27(1)(b) and 27(2)(a)(iii);an error in regulation 26(2)(i); andthat the definition in rule 1 of “respondent” could be clearer as to the types of appeal to which it relates; and that rule 20 could be clearer as regards what expenses the Tribunal can award.In its response, the Scottish Government accepted that these were errors and committed to addressing these points in an amending instrument before the regulations come into force.Details of the points raised are set out in the correspondence which can be found in the Annex.The Committee draws the instrument to the attention of the Parliament under:A. the general reporting ground, in that:the preamble cites an enabling power (section 41(1) of the Tribunal (Scotland) Act 2014) which is not in fact relied upon for making the instrument and which, if it had been relied upon, would have required the instrument to be laid under a different procedure;cross-referencing errors in rules 20(4); 26(2)(i) and (j); 26(5); 27(1)(b) and 27(2)(a)(iii); andan error in regulation 26(2)(i) which refers to notice “sent under regulations made under” regulation 14.B. reporting ground (h) (meaning could be clearer), in sofar as:the definition in rule 1 of “respondent” could be clearer as to the types of appeal to which it relates; andrule 20 could be clearer as regards:(i) whether the Tribunal may make an order awarding expenses as taxed or whether it can only award a specified sum; and(ii) what expenses the award may cover, given the different provision in this regard made in subparagraphs (3) and (5).The Committee notes that the Scottish Government proposes to rectify the error in the premable by way of correction slip.The Committee welcomes that the Scottish Government undertakes to:review the point in the premable for the future to make sure that a consistent approach is taken to these instruments;correct the cross-referencing errors and the error in regulation 26(2)(i) in an amending instrument before the regulations come into force; andclarify the meaning of the points in rules 1 and 20 in an amending instrument before the regulations come into force.Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022 (SSI 2022/365)The instrument makes the Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022 which regulate the practice and procedure to be followed in the Upper Tribunal for Scotland in relation to any appeal or complaint under the Valuation Acts referred to it by the First-tier Tribunal, or when hearing an appeal against a decision by the First-tier Tribunal not to make such a referral.In correspondence with the Scottish Government, the Committee highlighted some minor drafting errors identified in schedules 1 and 3.In its response, the Scottish Government committed to correcting these errors by way of an amending instrument before the regulations come into force on 1st April 2023.A copy of the correspondence can be found in the Annex.The Committee draws the instrument to the attention of the Parliament under:reporting ground (h) on account that the meaning of rules 31 and 32 in schedule 1 could be clearer; andthe general reporting ground in respect of the referencing errors identified in schedule 3.The Committee welcomes that the Scottish Government intends to bring forward an amending instrument before it comes into force on 1 April 2023.Official Controls and Import Conditions (Transitional Periods) (Miscellaneous Amendment) (Scotland) Regulations 2022 (SSI 2022/371)The instrument amends the Official Controls (Extension of Transitional Periods) Regulations 2021 and Commission Decision 2000/572 to extend the transitional staging periods, which apply in relation to the import of animals and goods which originate from certain third countries and territories, from 31 December 2022 to 31 January 2024...