Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 The Scottish Tax Tribunals

PART 2 Conditions of membership etc.

Appointment to position of President

15 (1) Sub-paragraph (2) applies where a legal member of the First-tier Tribunal or of the Upper Tribunal becomes by appointment President of the Tax Tribunals.

(2) The appointment mentioned in sub-paragraph (1) supersedes the earlier appointment as a legal member.