PART 4The Scottish Tax Tribunals
CHAPTER 2Establishment and leadership
Leadership
25Temporary President
1
If there is a vacancy in the presidency of the Tax Tribunals, the Scottish Ministers may appoint a person as Temporary President during the vacancy.
2
Before appointing such a person, the Scottish Ministers must consult the Lord President.
3
A person is eligible to be appointed as Temporary President only if the person is—
a
a legal member of the Tax Tribunals, or
b
eligible to be appointed as such a member.
4
The functions of the President of the Tax Tribunals are exercisable by the Temporary President.
5
Except where the context otherwise requires, a reference in or under this Part to the President includes the Temporary President.
6
For the purposes of subsection (1) “vacancy” includes where the President of the Tax Tribunals has been suspended under paragraph 37(2) or 38(2) of schedule 2 (by virtue of paragraphs 30(2) and 42 of that schedule).