SCHEDULES
SCHEDULE 25Office of Tax Simplification
Termination of appointments
I14
A member of the OTS may at any time resign by giving written notice to the Chancellor of the Exchequer.
I25
1
The Chancellor of the Exchequer may terminate the appointment of a member of the OTS by giving the member written notice.
2
In the case of a member appointed for the purposes of paragraph 1(2)(a) or (b) or (3), the Chancellor of the Exchequer may only terminate the appointment if—
a
the member has been absent from meetings of the OTS without the OTS's permission for a period of more than 3 months,
b
the member becomes bankrupt (see sub-paragraph (3)),
c
the member has failed to comply with the terms of the appointment, or
d
the member is, in the opinion of the Chancellor of the Exchequer, unable, unfit or unwilling to carry out the member's functions.
3
A member becomes bankrupt if—
a
in England and Wales or Northern Ireland, a bankruptcy order is made in relation to the member;
b
in Scotland, the member's estate is sequestrated.