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.