Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Schedule 2 – the Scottish Tax Tribunals

Part 1 – Appointment of members

First-tier Tribunal: ordinary members

312.Paragraph 2 provides that the Scottish Ministers must appoint ordinary members of the First-tier Tribunal (after consulting the Lord President) and will, by regulations, define the experience, qualifications and training required to be appointed as an ordinary member of the First-tier Tribunal.