Chwilio Deddfwriaeth

Revenue Scotland and Tax Powers Act 2014

Statws

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

CHAPTER 2Establishment and leadership

Establishment

21The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland

(1)There is established a tribunal to be known as the First-tier Tax Tribunal for Scotland.

(2)The First-tier Tax Tribunal for Scotland is to exercise the functions conferred on it by or under this Act.

(3)There is also established a tribunal to be known as the Upper Tax Tribunal for Scotland.

(4)The Upper Tax Tribunal for Scotland is to exercise the functions conferred on it by or under this Act.

(5)In this Act—

(a)the First-tier Tax Tribunal for Scotland is referred to as the First-tier Tribunal,

(b)the Upper Tax Tribunal for Scotland is referred to as the Upper Tribunal, and

(c)collectively, they are referred to as the Tax Tribunals.

Leadership

22President of the Tax Tribunals

(1)The Scottish Ministers must appoint a person as President of the Tax Tribunals.

(2)Before appointing such a person, the Scottish Ministers must consult the Lord President.

(3)The President of the Tax Tribunals is appointed on such terms and conditions as the Scottish Ministers may determine.

23Functions of the President of the Tax Tribunals

(1)The President of the Tax Tribunals is the senior member of the Tax Tribunals.

(2)The President has the functions exercisable by him or her by or under this Act.

24Business arrangements

(1)The President of the Tax Tribunals is responsible for making and maintaining appropriate arrangements for securing the efficient disposal of business in the Tax Tribunals.

(2)The President is responsible for ensuring that appropriate arrangements are made and maintained as to the welfare of the members of the tribunals.

25Temporary President

(1)If there is a vacancy in the presidency of the Tax Tribunals, the Scottish Ministers may appoint a person as Temporary President during the vacancy.

(2)Before appointing such a person, the Scottish Ministers must consult the Lord President.

(3)A person is eligible to be appointed as Temporary President only if the person is—

(a)a legal member of the Tax Tribunals, or

(b)eligible to be appointed as such a member.

(4)The functions of the President of the Tax Tribunals are exercisable by the Temporary President.

(5)Except where the context otherwise requires, a reference in or under this Part to the President includes the Temporary President.

(6)For the purposes of subsection (1) “vacancy” includes where the President of the Tax Tribunals has been suspended under paragraph 37(2) or 38(2) of schedule 2 (by virtue of paragraphs 30(2) and 42 of that schedule).

Yn ôl i’r brig

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