SCHEDULE 2The Scottish Tax Tribunals

PART 4Fitness and removal

Application of this Part to the President of the Tax Tribunals

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(1)

This Part of this schedule applies in relation to the President of the Tax Tribunals with the following modifications.

(2)

In paragraph 31, sub-paragraphs (1) and (2)(b) do not apply.

(3)

Paragraph 33 is to apply in relation to a fitness assessment tribunal constituted to investigate and report on whether the President is unfit to hold that position as it applies to a legal member of the Tax Tribunals.

(4)

In paragraph 37—

(a)

sub-paragraph (1) does not apply,

(b)

the references in sub-paragraphs (2) and (3)(a) to the President are to be read as references to the Scottish Ministers.

(5)

Paragraph 40(2)(b) does not apply.