Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 S The Scottish Tax Tribunals

PART 4 S Fitness and removal

Constitution and procedure S

Valid from 01/04/2015

31 (1) The Scottish Ministers must constitute a fitness assessment tribunal when requested to do so by the President of the Tax Tribunals. S

(2) The Scottish Ministers may constitute a fitness assessment tribunal—

(a) in such other circumstances as they think fit, and

(b) following consultation with the President.

(3) The function of a fitness assessment tribunal is to investigate and report on whether a member of the Tax Tribunals is unfit to hold the position of member of the tribunals.

32 (1) The Scottish Ministers may make rules as to the procedure to be followed in proceedings at a fitness assessment tribunal. S

(2) Rules under sub-paragraph (1) are to be published in such manner as the Scottish Ministers may determine.

Commencement Information

I1 Sch. 2 para. 32 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.