SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

Suspension during investigation

I138

1

Sub-paragraph (2) applies if a fitness assessment tribunal—

a

recommends that a member of the Tax Tribunals who is subject to its investigation should be suspended from the position as member of the tribunals,

b

does so in writing at any time before the fitness assessment tribunal submits its report as required by paragraph 40(2).

2

The Scottish Ministers may suspend the member from the position at any time before laying the report as required by paragraph 40(3).

3

Suspension under sub-paragraph (2) lasts until (whichever is earlier)—

a

the Scottish Ministers revoke it, or

b

the report is laid as required by paragraph 40(3).