PART 4 S The Scottish Tax Tribunals

CHAPTER 4 S Decision-making and composition

Decision-making and composition: general S

31 Composition of the Tribunals S

(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.

Commencement Information

I1 S. 31 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)