PART 4The Scottish Tax Tribunals
CHAPTER 4Decision-making and composition
Decisions by two or more members
32Voting for decisions
The Scottish Ministers may by regulations make provision for the purposes of sections 29(1) and 30(1) in so far as a matter in a case before the First-tier Tribunal or the Upper Tribunal is to be decided by two or more members of the tribunal, including—
(a)
for a decision to be made unanimously or by majority,
(b)
where a decision is to be made by majority, for the chairing member to have a casting vote in the event of a tie.