43.This section sets out the composition of a panel hearing a case in the First-tier Tribunal and details the President’s responsibility for selecting the size and composition of the panel and the individual members that are to sit on the panel. The President may choose himself or herself.
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.
45.This section allows the Scottish Ministers, by affirmative regulations, to make provision regarding the composition of the Tax Tribunals and may differentiate between decision making on a case heard at first instance or on appeal.