(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)