PART 4 S The Scottish Tax Tribunals

CHAPTER 2 S Establishment and leadership

Leadership S

22 President of the Tax Tribunals S

(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.

Commencement Information

I1 S. 22 in force at 24.2.2015 by S.S.I. 2015/18, art. 2, sch. 2