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SCHEDULE 2SThe Scottish Tax Tribunals

PART 4 SFitness and removal

Valid from 01/04/2015

Composition and remunerationS

34(1)The Scottish Ministers—S

(a)must pay such expenses as they consider are reasonably required to be incurred to enable a fitness assessment tribunal to carry out its functions,

(b)may pay such remuneration to, and expenses of, any member of such a tribunal as they think fit.

(2)Sub-paragraph (1)(b) does not apply in relation to such a member if the member is a sheriff or a judge of the Court of Session.