Revenue Scotland and Tax Powers Act 2014

Constitution and procedureS

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.

Commencement Information

I1Sch. 2 para. 31 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

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

I2Sch. 2 para. 32 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I3Sch. 2 para. 32 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)