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Revenue Scotland and Tax Powers Act 2014
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33(1)A fitness assessment tribunal is to consist of—
(a)one person who is, or has been—
(i)a judge of the Court of Session (except a temporary judge), or
(ii)a sheriff (except a part-time sheriff),
(b)one person who is—
(i)where the member under investigation is an ordinary member, another ordinary member,
(ii)where the member under investigation is a legal member, another legal member, and
(c)one person who does not fall (and has never fallen) within a category of person referred to in paragraph (a) or (b).
(2)The selection of persons to be members of the fitness assessment tribunal is to be made by the Scottish Ministers with the agreement of the Lord President.
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