Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 4 – the Scottish Tax Tribunals
Chapter 4 — Decision-Making and Composition
Decision-making and composition: general
Section 30 – Decisions in the Upper Tribunal
44.This section sets out the President’s responsibility for selecting the legal member or members who will make up the panel in the Upper Tribunal. The President may choose himself or herself.
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