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 31 – Composition of the Tribunals
45.This section allows the Scottish Ministers, by affirmative regulations, to make provision regarding the composition of the Tax Tribunals and may differentiate between decision making on a case heard at first instance or on appeal.
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