14.—(1) This rule applies where—
(a)the President has received a report under rule 13(1); and
(b)the President has taken all action (if any) which he or she proposes to take in consequence.
(2) The Scottish Ministers are to write to the person complaining to inform the person of—
(a)the outcome of the investigation of the complaint; and
(b)the action (if any) taken by the President in consequence.
(3) The Scottish Ministers’ letter is to contain or be accompanied by such information as the Scottish Ministers consider to be appropriate for the purpose of giving the person complaining a fair understanding of the matters mentioned in paragraph (2)(a) and (b).
(4) Except where the President has already done so in pursuance of rule 13, he or she is to write to the member of the Scottish Tax Tribunals who is the subject of the report to inform him or her of the matters mentioned in paragraph (2)(a) and (b).
(5) After paragraphs (2) and (4) have been complied with, the President may publish or disclose to any person such information concerning the whole matter (including the identity of the person complaining or the member of the Scottish Tax Tribunals who is the subject of the report or both) as he or she considers to be appropriate.
(6) Where the member of the Scottish Tax Tribunals who is the subject of the report is the President, this rule does not apply except for paragraphs (2) to (5) which apply subject to the modification that references to the President are to be taken to be references to the Scottish Ministers.