Version Superseded: 24/04/2017
Point in time view as at 01/04/2015. This version of this provision has been superseded.
Revenue Scotland and Tax Powers Act 2014, Section 25 is up to date with all changes known to be in force on or before 25 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)If there is a vacancy in the presidency of the Tax Tribunals, the Scottish Ministers may appoint a person as Temporary President during the vacancy.
(2)Before appointing such a person, the Scottish Ministers must consult the Lord President.
(3)A person is eligible to be appointed as Temporary President only if the person is—
(a)a legal member of the Tax Tribunals, or
(b)eligible to be appointed as such a member.
(4)The functions of the President of the Tax Tribunals are exercisable by the Temporary President.
(5)Except where the context otherwise requires, a reference in or under this Part to the President includes the Temporary President.
(6)For the purposes of subsection (1) “vacancy” includes where the President of the Tax Tribunals has been suspended under paragraph 37(2) or 38(2) of schedule 2 (by virtue of paragraphs 30(2) and 42 of that schedule).
Commencement Information
I1S. 25 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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