PART 4The Scottish Tax Tribunals
CHAPTER 10Interpretation
61Interpretation
In this Part—
a reference to—
(a)
a legal member of the Tax Tribunals is to a person who is appointed under paragraph 3(1) or 5(1) of schedule 2,
(b)
a judicial member of the Upper Tribunal is to a person who is authorised for the purpose of section 27(2),
(c)
an ordinary member of the First-tier Tribunal is to a person who is appointed under paragraph 2(1) of schedule 2,
the “Lord President” means the Lord President of the Court of Session.