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SCHEDULE 1The Scottish Tax Tribunals (Conduct) Rules 2015

Review by disciplinary judge

12.—(1) This rule applies where the nominated judge has reported under rule 10.

(2) The disciplinary judge is to review the determinations in the report.

(3) Having reviewed the determinations, the disciplinary judge may require that the nominated judge reconsiders any of them.

(4) Such a requirement is to be in writing.

(5) For the purposes of reconsidering a determination, the nominated judge may—

(a)make such further inquiries into the allegation as he or she considers appropriate;

(b)obtain and consider any further documents which appear to be relevant;

(c)interview (or re-interview) any persons he or she considers appropriate.

(6) Paragraphs (2) and (3) of rule 11 apply to an interview under paragraph (5)(c) as they apply to an interview conducted under paragraph (1)(c) of that rule.

(7) The nominated judge is to make a note of the substance of all conversations in the course of reconsideration of a determination which are material to it and is to update the nominated judge’s file with—

(a)those notes;

(b)all additional documents relevant to the reconsideration;

(c)all recordings of interviews carried out in the course of the reconsideration.

(8) Having carried out all reconsiderations required by the disciplinary judge, the nominated judge is to resubmit his or her report.

(9) In relation to any determination which the nominated judge was required to reconsider, the report is to contain statements of—

(a)what the nominated judge did in reconsidering the determination;

(b)what the outcome of the reconsideration was.