PART 4The Scottish Tax Tribunals

CHAPTER 4Decision-making and composition

Decision-making and composition: general

I130Decisions in the Upper Tribunal

1

The Upper Tribunal's function of deciding any matter in a case before the tribunal is to be exercised by one or more members chosen by the President of the Tax Tribunals (who may choose himself or herself).

2

The President’s discretion in choosing the member or members is subject to—

a

any relevant provisions in regulations made under section 31(1),

b

any relevant directions given by virtue of section 37(5)(b).