Revenue Scotland and Tax Powers Act 2014

Leadership

22 President of the Tax Tribunals

(1) The Scottish Ministers must appoint a person as President of the Tax Tribunals.

(2) Before appointing such a person, the Scottish Ministers must consult the Lord President.

(3) The President of the Tax Tribunals is appointed on such terms and conditions as the Scottish Ministers may determine.

23 Functions of the President of the Tax Tribunals

(1) The President of the Tax Tribunals is the senior member of the Tax Tribunals.

(2) The President has the functions exercisable by him or her by or under this Act.

24 Business arrangements

(1) The President of the Tax Tribunals is responsible for making and maintaining appropriate arrangements for securing the efficient disposal of business in the Tax Tribunals.

(2) The President is responsible for ensuring that appropriate arrangements are made and maintained as to the welfare of the members of the tribunals.

25 Temporary President

(1) If there is a vacancy in the presidency of the Tax Tribunals, the Scottish Ministers may appoint a person as Temporary President during the vacancy.

(2) Before appointing such a person, the Scottish Ministers must consult the Lord President.

(3) A person is eligible to be appointed as Temporary President only if the person is—

(a) a legal member of the Tax Tribunals, or

(b) eligible to be appointed as such a member.

(4) The functions of the President of the Tax Tribunals are exercisable by the Temporary President.

(5) Except where the context otherwise requires, a reference in or under this Part to the President includes the Temporary President.

(6) For the purposes of subsection (1) “vacancy” includes where the President of the Tax Tribunals has been suspended under paragraph 37(2) or 38(2) of schedule 2 (by virtue of paragraphs 30(2) and 42 of that schedule).