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1(1)Revenue Scotland is to consist of no fewer than 5 and no more than 9 members appointed by the Scottish Ministers.
(2)Ministers are to appoint one of the members to chair Revenue Scotland (“the Chair”).
(3)Ministers may by order amend sub-paragraph (1) so as to substitute a different number for the minimum or maximum number of members for the time being specified there.
(4)Membership of Revenue Scotland is for such period and on such terms as Ministers may determine.
(5)A member may resign by giving notice in writing to Ministers.
(6)A person who is (or who has been) a member may be reappointed.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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