http://www.legislation.gov.uk/id/asp/2014/16

SCHEDULE 2The Scottish Tax Tribunals

PART 2Conditions of membership etc.

Appointment to position of President

15 (1)

Sub-paragraph (2) applies where a legal member of the First-tier Tribunal or of the Upper Tribunal becomes by appointment President of the Tax Tribunals.

(2)

The appointment mentioned in sub-paragraph (1) supersedes the earlier appointment as a legal member.