The Scottish Tax Tribunals (Conduct and Fitness Assessment Tribunal) Rules 2015

Interpretation

1.  In these Rules—

“clerk to the fitness assessment tribunal” means the person nominated by the Scottish Ministers to act as clerk to a fitness assessment tribunal;

“fitness assessment tribunal” means a fitness assessment tribunal constituted under paragraph 31(1) or (2) of Schedule 2 to the RSTPA 2014;

“fitness case” means the issue of whether the member of the Scottish Tax Tribunals is unfit to hold his or her office;

“investigating officer” means the person appointed in accordance with rule 3(1), and references to an investigating officer are to be read as references to a substitute investigating officer where one has been appointed;

“member of the Scottish Tax Tribunals” means the person with regard to whom a fitness assessment tribunal has been constituted;

“the parties” are the member of the Scottish Tax Tribunals and the presenting officer;

“presenting officer” means the person appointed in accordance with rule 7(1), and references to a presenting officer are to be read as references to a substitute presenting officer where one has been appointed;

“President” means the President of the Scottish Tax Tribunals;

“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014; and

“statement of reasons” means a statement of the grounds on which it is alleged that the member of the Scottish Tax Tribunals is unfit to hold office.