Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 S The Scottish Tax Tribunals

PART 4 S Fitness and removal

Valid from 01/04/2015

Suspension during investigation S

38 (1) Sub-paragraph (2) applies if a fitness assessment tribunal— S

(a) recommends that a member of the Tax Tribunals who is subject to its investigation should be suspended from the position as member of the tribunals,

(b) does so in writing at any time before the fitness assessment tribunal submits its report as required by paragraph 40(2).

(2) The Scottish Ministers may suspend the member from the position at any time before laying the report as required by paragraph 40(3).

(3) Suspension under sub-paragraph (2) lasts until (whichever is earlier)—

(a) the Scottish Ministers revoke it, or

(b) the report is laid as required by paragraph 40(3).