SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

Composition and remuneration

34(1)The Scottish Ministers—

(a)must pay such expenses as they consider are reasonably required to be incurred to enable a fitness assessment tribunal to carry out its functions,

(b)may pay such remuneration to, and expenses of, any member of such a tribunal as they think fit.

(2)Sub-paragraph (1)(b) does not apply in relation to such a member if the member is a sheriff or a judge of the Court of Session.