PART 4The Scottish Tax Tribunals

CHAPTER 4Decision-making and composition

Decision-making and composition: general

30Decisions in the Upper Tribunal

(1)

The Upper Tribunal's function of deciding any matter in a case before the tribunal is to be exercised by one or more members chosen by the President of the Tax Tribunals (who may choose himself or herself).

(2)

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 37(5)(b).