PART 4The Scottish Tax Tribunals
CHAPTER 9Administration
60Annual reporting
1
The President of the Tax Tribunals is to prepare an annual report about the operation and business of the Tax Tribunals.
2
An annual report is to be given to the Scottish Ministers at the end of each financial year.
3
An annual report—
a
must explain how the Tax Tribunals have exercised their functions during the financial year,
b
may contain such other information as—
i
the President of the Tax Tribunals considers appropriate, or
ii
the Scottish Ministers require to be covered.
4
The Scottish Ministers must—
a
publish each annual report in a manner suitable for bringing it to the attention of persons having an interest in the operation and business of the Tax Tribunals,
b
before so publishing it, lay a copy of the report before the Scottish Parliament.