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PART 4The Scottish Tax Tribunals

CHAPTER 4Decision-making and composition

Decision-making and composition: general

29Decisions in the First-tier Tribunal

(1)The First-tier Tribunal's function of deciding any matter in a case before the tribunal is to be exercised by—

(a)two or more members of the tribunal, one of whom must be a legal member, or

(b)a legal member sitting alone.

(2)The member or members are to be chosen by the President of the Tax Tribunals (who may choose himself or herself).

(3)The President’s discretion in choosing the member or members is subject to—

(a)any relevant provisions in regulations made under section 31(1),

(b)any relevant directions given by virtue of section 35(5)(b).

30Decisions in the Upper Tribunal

(1)The Upper Tribunal's function of deciding any matter in a case before the tribunal is to be exercised by one or more members chosen by the President of the Tax Tribunals (who may choose himself or herself).

(2)The President’s discretion in choosing the member or members is subject to—

(a)any relevant provisions in regulations made under section 31(1),

(b)any relevant directions given by virtue of section 37(5)(b).

31Composition of the Tribunals

(1)The Scottish Ministers may by regulations make provision for determining the composition of—

(a)the First-tier Tribunal,

(b)the Upper Tribunal,

when convened to decide any matter in a case before the tribunal.

(2)Regulations under subsection (1) may treat separately the tribunal’s decision-making functions—

(a)at first instance,

(b)on appeal.