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SCHEDULE 2SThe Scottish Tax Tribunals

PART 4 SFitness and removal

Constitution and procedureS

Valid from 01/04/2015

31(1)The Scottish Ministers must constitute a fitness assessment tribunal when requested to do so by the President of the Tax Tribunals.S

(2)The Scottish Ministers may constitute a fitness assessment tribunal—

(a)in such other circumstances as they think fit, and

(b)following consultation with the President.

(3)The function of a fitness assessment tribunal is to investigate and report on whether a member of the Tax Tribunals is unfit to hold the position of member of the tribunals.