Revenue Scotland and Tax Powers Act 2014 (asp 16) - Explanatory Notes

Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 4 – the Scottish Tax Tribunals

Chapter 4 — Decision-Making and Composition

Decision by two or more members

Section 32 – Voting for decisions

46. Section 32 allows the Scottish Ministers, by affirmative regulations, to make provision regarding how decisions are voted for in panels of two or more members and how ties are resolved.