Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 The Scottish Tax Tribunals

CHAPTER 10 Interpretation

61 Interpretation

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.