Revenue Scotland and Tax Powers Act 2014

31Composition of the Tribunals
This section has no associated Explanatory Notes

(1)The Scottish Ministers may by regulations make provision for determining the composition of—

(a)the First-tier Tribunal,

(b)the Upper Tribunal,

when convened to decide any matter in a case before the tribunal.

(2)Regulations under subsection (1) may treat separately the tribunal’s decision-making functions—

(a)at first instance,

(b)on appeal.