Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 The Scottish Tax Tribunals

CHAPTER 4 Decision-making and composition

Decision-making and composition: general

31 Composition 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.