Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 S The Scottish Tax Tribunals

Valid from 24/02/2015

PART 2 S Conditions of membership etc.

Valid from 01/04/2015

Appointment to position of President S

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. S

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