PART 4The Scottish Tax Tribunals

CHAPTER 2Establishment and leadership

Leadership

22President of the Tax Tribunals

(1)

The Scottish Ministers must appoint a person as President of the Tax Tribunals.

(2)

Before appointing such a person, the Scottish Ministers must consult the Lord President.

(3)

The President of the Tax Tribunals is appointed on such terms and conditions as the Scottish Ministers may determine.