SCHEDULE 2The Scottish Tax Tribunals

PART 3Conduct and discipline

Conduct Rules

I122

1

The Scottish Ministers may make rules for the purposes of or in connection with—

a

the investigation and determination of any matter concerning the conduct of members of the Tax Tribunals,

b

the review of any such determination.

2

Rules under sub-paragraph (1) may include provision about (in particular)—

a

the circumstances in which an investigation must or may be undertaken,

b

the making of a complaint by any person,

c

the steps that are to be taken by a person making a complaint before it is to be investigated,

d

the carrying out of an investigation (including any steps to be taken by the member whom it concerns or by any other person),

e

the time limits for taking steps and procedures for extending such time limits,

f

the person by whom an investigation (or part of an investigation) is to be carried out,

g

the matters to be determined by the person carrying out an investigation (or part of an investigation), the President of the Tax Tribunals or any other person,

h

the making of recommendations by the person carrying out an investigation (or part of one),

i

the obtaining of information relating to a complaint,

j

the keeping of a record of an investigation,

k

the confidentiality of communications or proceedings,

l

the publication of information or its supply to any person.