Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 The Scottish Tax Tribunals

PART 2 Conditions of membership etc.

Pensions etc.

17 (1) The Scottish Ministers may make arrangements as to—

(a) the payment of pensions, allowances and gratuities to or in respect of members of the Tax Tribunals or former members,

(b) contributions or other payment towards provision for such pensions, allowances and gratuities.

(2) Under sub-paragraph (1), such arrangements may (in particular)—

(a) include provision relating to payment of compensation for loss of office,

(b) make different provision for different types of member or other different purposes.