Revenue Scotland and Tax Powers Act 2014

60 Annual reporting

(1) The President of the Tax Tribunals is to prepare an annual report about the operation and business of the Tax Tribunals.

(2) An annual report is to be given to the Scottish Ministers at the end of each financial year.

(3) An annual report—

(a) must explain how the Tax Tribunals have exercised their functions during the financial year,

(b) may contain such other information as—

(i) the President of the Tax Tribunals considers appropriate, or

(ii) the Scottish Ministers require to be covered.

(4) The Scottish Ministers must—

(a) publish each annual report in a manner suitable for bringing it to the attention of persons having an interest in the operation and business of the Tax Tribunals,

(b) before so publishing it, lay a copy of the report before the Scottish Parliament.