Revenue Scotland and Tax Powers Act 2014

26 Members

(1) The First-tier Tribunal is to consist of its ordinary and legal members.

(2) The Upper Tribunal is to consist of its legal and judicial members.

(3) The President of the Tax Tribunals is, by virtue of holding that position, a member of both the First-tier Tribunal and the Upper Tribunal.

(4) Schedule 2 contains the following further provision about members of the Tax Tribunals—

(a) Part 1 contains provisions about the eligibility for and appointment to—

(i) the position of President of the Tax Tribunals,

(ii) ordinary and legal membership of the First-tier Tribunal,

(iii) legal membership of the Upper Tribunal,

(b) Part 2 contains provision about the terms and conditions on which members of the tribunals hold their positions,

(c) Part 3 contains provision about investigation of members’ conduct and imposition of disciplinary measures, and

(d) Part 4 contains provision about the assessment of members’ fitness and removal from position.