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.