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).