LegalizeThe Scottish Tax Tribunals (Conduct and Fitness Assessment Tribunal) Rules 2015
Made: 29th April 2015
Laid before the Scottish Parliament: 1st May 2015
Coming into force: 1st June 2015
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Citation and commencement
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- (1) These Rules may be cited as the Scottish Tax Tribunals (Conduct and Fitness Assessment Tribunal) Rules 2015 and the Rules contained in Schedules 1 and 2 may be cited, respectively, as—
- (a) the Scottish Tax Tribunals (Conduct) Rules 2015; and
- (b) the Scottish Tax Tribunals (Fitness Assessment Tribunal) Rules 2015.
- (2) These Rules come into force on 1st June 2015.
Application of Schedules
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- (1) The Rules in Schedule 1 are made for the purposes of paragraph 22(1) of Schedule 2 to the Revenue Scotland and Tax Powers Act 2014.
- (2) The Rules in Schedule 2 are made for the purposes of paragraph 32(1) of Schedule 2 to the Revenue Scotland and Tax Powers Act 2014.
SCHEDULE 1 — The Scottish Tax Tribunals (Conduct) Rules 2015
Interpretation
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Disciplinary judge
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Making a complaint
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Time limit
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Allegations of criminal conduct
5
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Notification of member of the Scottish Tax Tribunals
6
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Initial assessment of complaint
7
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Consideration by disciplinary judge
8
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Referral to a nominated judge
9
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Investigation and report
10
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Procedure and conduct of investigation
11
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Review by disciplinary judge
12
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Substantiated complaint: disciplinary action
13
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Notification of outcome, etc.
14
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Withdrawal of complaint
15
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Consideration of matters in absence of a complaint
16
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Ceasing to hold office
17
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SCHEDULE 2 — The Scottish Tax Tribunals (Fitness Assessment Tribunal) Rules 2015
Interpretation
1
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Commencement of investigation
2
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Investigation
3
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Application for further specification of reasons
4
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Response to statement of reasons
5
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Consideration of recommendation etc.
6
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Representation at hearings
7
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Duty to disclose information
8
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Preliminary hearing
9
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Hearing
10
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Conduct of hearings
11
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Powers of fitness assessment tribunal
12
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Termination of proceedings
13
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Decision and report
14
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Signed
JOHN SWINNEY — A member of the Scottish Government — 29th April 2015
Explanatory note
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Footnotes
[^f00001]: 2014 asp 16.
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Editorial notes
[^M_F_5bde6333-8d15-4b19-e36c-f4d35c634c8d]: Rules revoked (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), reg. 1, sch.
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