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SCHEDULE 2The Scottish Tax Tribunals

PART 2Conditions of membership etc.

Oaths

18(1)Each of the members of the Tax Tribunals must take the required oaths in the presence of the President of the Tax Tribunals.

(2)In this paragraph, “the required oaths” means the oath of allegiance and the judicial oath as set out in the Promissory Oaths Act 1868 (c.72).