Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 4 – the Scottish Tax Tribunals
Chapter 4 — Decision-Making and Composition
Decision by two or more members
Section 32 – Voting for decisions
46.Section 32 allows the Scottish Ministers, by affirmative regulations, to make provision regarding how decisions are voted for in panels of two or more members and how ties are resolved.
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