Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 The Scottish Tax Tribunals

CHAPTER 2 Establishment and leadership

Leadership

22 President of the Tax Tribunals

(1) The Scottish Ministers must appoint a person as President of the Tax Tribunals.

(2) Before appointing such a person, the Scottish Ministers must consult the Lord President.

(3) The President of the Tax Tribunals is appointed on such terms and conditions as the Scottish Ministers may determine.