12(1)Unless sub-paragraph (3) applies, a member of the Tax Tribunals is to be reappointed as such at the end of each period for which the position is held.S
(2)Reappointment under sub-paragraph (1) is to the position for the period of 5 years beginning with the date of the reappointment.
(3)This sub-paragraph applies if—
(a)the member has declined to be reappointed,
(b)the member is ineligible for reappointment,
(c)the President of the Tax Tribunals has recommended to the Scottish Ministers that the member should not be reappointed.
(4)In sub-paragraph (1) the reference to the period for which a position is held is to—
(a)the period for which the position is held in accordance with paragraph 11, or
(b)any further period for which the position is held by virtue of reappointment in accordance with sub-paragraphs (1) and (2).
Commencement Information
I1Sch. 2 para. 12 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
13SFor the purpose of paragraph 12(3)(b), a member is ineligible for reappointment only if the member would not be eligible for appointment to the position in accordance with the relevant provisions of Part 1 of this schedule were the member being appointed to the position for the first time.
Commencement Information
I2Sch. 2 para. 13 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
14SFor the purpose of paragraph 12(3)(c), the President of the Tax Tribunals may recommend to the Scottish Ministers that a member should not be reappointed only if satisfied that—
(a)the member has failed to comply with—
(i)any of the relevant terms and conditions of membership, or
(ii)any other requirement imposed on the member by or under this Act, or
(b)the tribunal concerned no longer requires—
(i)a member with the qualifications, experience and training of that member, or
(ii)the same number of members for the efficient disposal of its business.
Commencement Information
I3Sch. 2 para. 14 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)