Revenue Scotland and Tax Powers Act 2014

CHAPTER 4 Decision-making and composition

Decision-making and composition: general

29 Decisions in the First-tier Tribunal

(1) The First-tier Tribunal's function of deciding any matter in a case before the tribunal is to be exercised by—

(a) two or more members of the tribunal, one of whom must be a legal member, or

(b) a legal member sitting alone.

(2) The member or members are to be chosen by the President of the Tax Tribunals (who may choose himself or herself).

(3) 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 35(5)(b).

30 Decisions 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).

31 Composition of the Tribunals

(1) The Scottish Ministers may by regulations make provision for determining the composition of—

(a) the First-tier Tribunal,

(b) the Upper Tribunal,

when convened to decide any matter in a case before the tribunal.

(2) Regulations under subsection (1) may treat separately the tribunal’s decision-making functions—

(a) at first instance,

(b) on appeal.

Decisions by two or more members

32 Voting for decisions

The Scottish Ministers may by regulations make provision for the purposes of sections 29(1) and 30(1) in so far as a matter in a case before the First-tier Tribunal or the Upper Tribunal is to be decided by two or more members of the tribunal, including—

(a) for a decision to be made unanimously or by majority,

(b) where a decision is to be made by majority, for the chairing member to have a casting vote in the event of a tie.

33 Chairing members

(1) Tribunal rules may make provision for determining the question as to who is to be the chairing member where a matter in a case before the First-tier Tribunal or the Upper Tribunal is to be decided by two or more members of the tribunal.

(2) Rules making provision as described in subsection (1) may (in particular)—

(a) allow the President of the Tax Tribunals to determine the question,

(b) specify criteria as against which the question is to be determined (including by reference to type of member or particular expertise).