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The Scottish Tax Tribunals (Conduct and Fitness Assessment Tribunal) Rules 2015

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Consideration by disciplinary judge

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8.—(1) This rule applies to an allegation—

(a)which is not dismissed under rule 7; and

(b)whose consideration is not currently suspended under that rule.

(2) The allegation is to be considered by the disciplinary judge in accordance with the following paragraphs.

(3) If the disciplinary judge is of the view that the allegation falls into paragraph (4), he or she is to dismiss the allegation and is to inform the Scottish Ministers accordingly.

(4) An allegation falls into this paragraph if—

(a)it does not contain sufficient information to enable a proper understanding of the grounds of the allegation to be achieved;

(b)it is about a judicial decision;

(c)it raises a matter which has already been dealt with (whether under these Rules or otherwise) and does not present any material new evidence;

(d)it raises a matter which falls within the functions of the Judicial Complaints Reviewer;

(e)it is vexatious;

(f)it is without substance; or

(g)it is insubstantial, that is to say that even if substantiated, it would not require any disciplinary action to be taken.

(5) In forming his or her view as to whether paragraph (4)(f) or (g) applies, the disciplinary judge is to take due account of the extent to which the conduct concerned complies with any relevant guidance relating to the conduct of members of the Scottish Tax Tribunals issued by the President under section 59 of RSTPA 2014.

(6) Where a complaint is dismissed under paragraph (3), the Scottish Ministers are to write to the person complaining and the member of the Scottish Tax Tribunals to that effect.

(7) If the disciplinary judge is of the view that one or more allegations in a complaint fall outside paragraph (4), he or she is to go on to consider whether paragraph (8) applies and is to inform the Scottish Ministers accordingly.

(8) This paragraph applies where the disciplinary judge thinks that the allegation, if substantiated, would raise a possible question of fitness for office.

(9) Where the Scottish Ministers are informed that paragraph (8) applies, further consideration under these Rules is suspended until the Scottish Ministers decide whether to establish a fitness assessment tribunal to consider the fitness for office of the member of the Scottish Tax Tribunals.

(10) In the event that the Scottish Ministers decide to establish a fitness assessment tribunal, consideration under these Rules is to cease; and the Scottish Ministers are to write to the person complaining, to the member of the Scottish Tax Tribunals and to the President to that effect.

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