SCHEDULE 1Revenue Scotland
(introduced by section 2(3))
Membership
1(1)Revenue Scotland is to consist of no fewer than 5 and no more than 9 members appointed by the Scottish Ministers.
(2)Ministers are to appoint one of the members to chair Revenue Scotland (“the Chair”).
(3)Ministers may by order amend sub-paragraph (1) so as to substitute a different number for the minimum or maximum number of members for the time being specified there.
(4)Membership of Revenue Scotland is for such period and on such terms as Ministers may determine.
(5)A member may resign by giving notice in writing to Ministers.
(6)A person who is (or who has been) a member may be reappointed.
Disqualification
2(1)A person may not be appointed as a member of Revenue Scotland (and may not continue as a member) if that person—
(a)is (or becomes)—
(i)a member of the Scottish Parliament,
(ii)a member of the House of Commons,
(iii)a member of the National Assembly for Wales,
(iv)a member of the Northern Ireland Assembly,
(v)a member of the European Parliament,
(vi)a councillor of any local authority,
(vii)a member of the Scottish Government,
(viii)a Minister of the Crown,
(ix)an office-holder of the Crown in right of Her Majesty’s Government in the United Kingdom,
(x)an office-holder in the Scottish Administration,
(xi)a civil servant,
(b)is (or has been) insolvent,
(c)is (or has been) disqualified as a company director under the Company Directors Disqualification Act 1986 (c.46) (or any analogous disqualification provision, anywhere in the world), or
(d)is (or has been) disqualified as a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) (or any analogous disqualification provision, anywhere in the world).
(2)For the purposes of sub-paragraph (1)(b) a person is (or has been) insolvent if—
(a)the person’s estate is or has been sequestrated,
(b)the person has granted a trust deed for creditors or has made a composition or arrangement with creditors,
(c)the person is (or has been) the subject of any other kind of arrangement analogous to those described in paragraphs (a) and (b), anywhere in the world.
Removal of members
3The Scottish Ministers may, by giving notice in writing, remove a member if—
(a)any of sub-paragraphs (1)(a) to (d) of paragraph 2 apply to the member,
(b)the member has been absent from meetings of Revenue Scotland for a period longer than 6 months without permission from Revenue Scotland, or
(c)Ministers consider that the member is otherwise unfit to be a member or is unable to carry out the member’s functions.
Remuneration and expenses
4(1)Revenue Scotland may pay to—
(a)its members, and
(b)the members of any committee established by it,
such remuneration as it may, with the approval of the Scottish Ministers, determine.
(2)Revenue Scotland may pay to—
(a)its members, and
(b)the members of any committee established by it,
such sums as it may, with the approval of Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.
Committees
5(1)Revenue Scotland may establish committees for any purpose relating to its functions.
(2)Revenue Scotland may determine the composition of its committees.
(3)Revenue Scotland may appoint persons who are not members of Revenue Scotland to be members of a committee, but those persons are not entitled to vote at meetings of the committee.
Procedure
6(1)Revenue Scotland may regulate its own procedure (including quorum) and that of any committee.
(2)The validity of any proceedings or acts of Revenue Scotland (or of any committee) is not affected by—
(a)any vacancy in its membership,
(b)any defect in the appointment of a member, or
(c)disqualification of a person as a member after appointment.
Internal delegation by Revenue Scotland
7(1)Revenue Scotland may authorise—
(a)a member,
(b)a committee, or
(c)the chief executive or any other member of staff,
to exercise such of its functions (and to such extent) as it may determine.
(2)Sub-paragraph (1) does not affect Revenue Scotland’s responsibility for the exercise of its functions.
Chief executive and other staff
8(1)Revenue Scotland is to employ a chief executive.
(2)The person employed as chief executive may not be a member of Revenue Scotland.
(3)The first person employed as chief executive is to be appointed by the Scottish Ministers on such terms as they may determine.
(4)Before appointing the first chief executive, Ministers must consult the Chair (if a person holds that position).
(5)Each subsequent chief executive is to be appointed by Revenue Scotland on such terms as it may, with the approval of Ministers, determine.
(6)Revenue Scotland may appoint other members of staff on such terms as it may, with the approval of Ministers, determine.
Powers
9In addition to any other powers it has, Revenue Scotland may do anything which it considers—
(a)necessary or expedient in connection with the exercise of its functions,
(b)incidental or conducive to the exercise of those functions.