SCHEDULE 2 S The Scottish Tax Tribunals

PART 2 S Conditions of membership etc.

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.

Commencement Information

I1 Sch. 2 para. 15 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)