12(1)Unless sub-paragraph (3) applies, a member of the Tax Tribunals is to be reappointed as such at the end of each period for which the position is held.
(2)Reappointment under sub-paragraph (1) is to the position for the period of 5 years beginning with the date of the reappointment.
(3)This sub-paragraph applies if—
(a)the member has declined to be reappointed,
(b)the member is ineligible for reappointment,
(c)the President of the Tax Tribunals has recommended to the Scottish Ministers that the member should not be reappointed.
(4)In sub-paragraph (1) the reference to the period for which a position is held is to—
(a)the period for which the position is held in accordance with paragraph 11, or
(b)any further period for which the position is held by virtue of reappointment in accordance with sub-paragraphs (1) and (2).