This section has no associated Explanatory Notes
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.
Commencement Information
I1Sch. 2 para. 31 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)