PART 4The Scottish Tax Tribunals

CHAPTER 3Membership

Membership of Tax Tribunals

26Members

1

The First-tier Tribunal is to consist of its ordinary and legal members.

2

The Upper Tribunal is to consist of its legal and judicial members.

3

The President of the Tax Tribunals is, by virtue of holding that position, a member of both the First-tier Tribunal and the Upper Tribunal.

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Schedule 2 contains the following further provision about members of the Tax Tribunals—

a

Part 1 contains provisions about the eligibility for and appointment to—

i

the position of President of the Tax Tribunals,

ii

ordinary and legal membership of the First-tier Tribunal,

iii

legal membership of the Upper Tribunal,

b

Part 2 contains provision about the terms and conditions on which members of the tribunals hold their positions,

c

Part 3 contains provision about investigation of members' conduct and imposition of disciplinary measures, and

d

Part 4 contains provision about the assessment of members' fitness and removal from position.