SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

Constitution and procedure

I331

1

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

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.

I1I232

1

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

2

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