SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

Composition and remuneration

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(1)

The Scottish Ministers—

(a)

must pay such expenses as they consider are reasonably required to be incurred to enable a fitness assessment tribunal to carry out its functions,

(b)

may pay such remuneration to, and expenses of, any member of such a tribunal as they think fit.

(2)

Sub-paragraph (1)(b) does not apply in relation to such a member if the member is a sheriff or a judge of the Court of Session.