The First-tier Tribunal for Scotland Tax Chamber and Upper Tribunal for Scotland (Composition) Regulations 2017 No. 107

Composition of First-tier Tribunal

2.  The First-tier Tribunal, when convened to decide any matter in a case, shall consist of—

(a) a legal member;

(b) a legal member and one other member (who may be a legal member or an ordinary member); or

(c) a legal member with two or more other members (who may be legal members or ordinary members or a combination of both).