Revenue Scotland and Tax Powers Act 2014

Report and removal

This section has no associated Explanatory Notes

40(1)A report by a fitness assessment tribunal must—

(a)be in writing, and

(b)contain reasons for its conclusions.

(2)As soon as reasonably practicable after it is completed, such a report must be submitted by the fitness assessment tribunal to—

(a)the Scottish Ministers, and

(b)the President of the Tax Tribunals.

(3)The Scottish Ministers must lay before the Scottish Parliament each report submitted under sub-paragraph (2).