SCHEDULE 2The Scottish Tax Tribunals

PART 2Conditions of membership etc.

Reappointment

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For the purpose of paragraph 12(3)(c), the President of the Tax Tribunals may recommend to the Scottish Ministers that a member should not be reappointed only if satisfied that—

(a)

the member has failed to comply with—

(i)

any of the relevant terms and conditions of membership, or

(ii)

any other requirement imposed on the member by or under this Act, or

(b)

the tribunal concerned no longer requires—

(i)

a member with the qualifications, experience and training of that member, or

(ii)

the same number of members for the efficient disposal of its business.