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PART 4The Scottish Tax Tribunals

CHAPTER 4Decision-making and composition

Decisions by two or more members

33Chairing members

(1)Tribunal rules may make provision for determining the question as to who is to be the chairing member where 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.

(2)Rules making provision as described in subsection (1) may (in particular)—

(a)allow the President of the Tax Tribunals to determine the question,

(b)specify criteria as against which the question is to be determined (including by reference to type of member or particular expertise).