Revenue Scotland and Tax Powers Act 2014

Reprimand etc.S

24(1)Where the condition in sub-paragraph (2) is met in relation to a member of the Tax Tribunals, the President of the Tax Tribunals may, for disciplinary purposes, give the member—S

(a)formal advice,

(b)a formal warning, or

(c)a reprimand.

(2)The condition is that—

(a)an investigation has been carried out with respect to the member in accordance with rules made under paragraph 22(1), and

(b)the person carrying out the investigation has recommended that the President exercise the power conferred by sub-paragraph (1).

Commencement Information

I1Sch. 2 para. 24 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

25SParagraph 24 does not limit what the President of the Tax Tribunals may do—

(a)informally,

(b)for other purposes, or

(c)where no advice or warning is given in a particular case.

Commencement Information

I2Sch. 2 para. 25 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)