SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

36Proceedings before fitness assessment tribunal

1

Sub-paragraph (2) applies where a person on whom a requirement has been imposed under paragraph 35(1)—

a

refuses or fails, without reasonable excuse—

i

to comply with the requirement,

ii

while attending the tribunal proceedings to give evidence, to answer any question,

b

deliberately alters, conceals or destroys any document which the person is required to produce.

2

The Court of Session may, on an application made to it by the tribunal—

a

make such order for enforcing compliance or otherwise as it thinks fit, or

b

deal with the matter as if it were a contempt of the Court.