PART 4The Scottish Tax Tribunals
CHAPTER 4Decision-making and composition
Decision-making and composition: general
I129Decisions in the First-tier Tribunal
1
The First-tier Tribunal's function of deciding any matter in a case before the tribunal is to be exercised by—
a
two or more members of the tribunal, one of whom must be a legal member, or
b
a legal member sitting alone.
2
The member or members are to be chosen by the President of the Tax Tribunals (who may choose himself or herself).
3
The President's discretion in choosing the member or members is subject to—
a
any relevant provisions in regulations made under section 31(1),
b
any relevant directions given by virtue of section 35(5)(b).