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.