SCHEDULE 2The Scottish Tax Tribunals
PART 4Fitness and removal
Composition and remuneration
I133
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.
I234
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.