PART 4The Scottish Tax Tribunals
CHAPTER 4Decision-making and composition
Decision-making and composition: general
31Composition of the Tribunals
(1)
The Scottish Ministers may by regulations make provision for determining the composition of—
(a)
the First-tier Tribunal,
(b)
the Upper Tribunal,
when convened to decide any matter in a case before the tribunal.
(2)
Regulations under subsection (1) may treat separately the tribunal’s decision-making functions—
(a)
at first instance,
(b)
on appeal.