11.—(1) For the purposes of the investigation the nominated judge may—
(a)make such inquiries into the allegation as he or she considers appropriate;
(b)obtain and consider any documents which appear to be relevant;
(c)interview any persons he or she considers appropriate.
(2) The nominated judge is to—
(a)give an interviewee reasonable notice of the date and time of the interview;
(b)permit an interviewee to be accompanied by a person of his or her choosing for the doing of such of the following for the interviewee as the interviewee requires —
(i)providing moral support;
(ii)helping to manage papers;
(iii)taking notes;
(iv)offering advice.
(3) The nominated judge is to arrange for any interview to be recorded by equipment which records digitally on an appropriate storage medium.
(4) The member of the Scottish Tax Tribunals is to comply with a request that he or she be interviewed.
(5) The procedure and conduct of an investigation is such (consistent with respecting the principles of fairness and natural justice) as the nominated judge thinks fit; but—
(a)the member of the Scottish Tax Tribunals is to be afforded the opportunity to submit a written response to the allegation;
(b)the person complaining and the member of the Scottish Tax Tribunals are each to be afforded the opportunity to submit written comments on any information obtained by the nominated judge which he or she has not previously seen;
(c)so far as the determination of questions of fact is concerned—
(i)the investigation is to be conducted with the aim of ascertaining, so far as reasonably possible, the truth;
(ii)findings of fact are to be made on the balance of probabilities;
(d)so far as possible, the investigation is to be conducted without disclosure to third parties of the identity of the person complaining or the member of the Scottish Tax Tribunals.
(6) Before the investigation starts the nominated judge is to prepare and issue to the person complaining and the member of the Scottish Tax Tribunals a statement of the procedure he or she has decided on.
(7) Where, after the investigation starts, the nominated judge wishes to depart from that procedure in a material way, he or she is to inform the person complaining and the member of the Scottish Tax Tribunals in writing before proceeding.
(8) The nominated judge is to make a note of the substance of all conversations in the course of the investigation which are material to it and is to create and maintain a file containing—
(a)those notes;
(b)all documents relevant to the investigation; and
(c)all recordings of interviews carried out in the course of the investigation.