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.