Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 4 – the Scottish Tax Tribunals

Chapter 4 — Decision-Making and Composition
Decision-making and composition: general
Section 30 – Decisions in the Upper Tribunal

44.This section sets out the President’s responsibility for selecting the legal member or members who will make up the panel in the Upper Tribunal. The President may choose himself or herself.