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SCHEDULE 2SThe Scottish Tax Tribunals

PART 4 SFitness and removal

Composition and remunerationS

33(1)A fitness assessment tribunal is to consist of—S

(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.

Commencement Information

I1Sch. 2 para. 33 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

34(1)The Scottish Ministers—S

(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.

Commencement Information

I2Sch. 2 para. 34 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)