SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

Constitution and procedure

31

(1)

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

(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.