Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 4 S The Scottish Tax Tribunals

CHAPTER 4 S Decision-making and composition

Decisions by two or more members S

32 Voting for decisions S

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.

Commencement Information

I1 S. 32 in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.