Revenue Scotland and Tax Powers Act 2014 Schedule 1 paragraph 1

Membership of Revenue Scotland

Schedule 1 paragraph 1 sets out the composition and membership arrangements for Revenue Scotland, including the number of members, the role of the Chair, and the terms of appointment.

• Revenue Scotland must have between 5 and 9 members, all appointed by the Scottish Ministers
• The Scottish Ministers must designate one member as the Chair of Revenue Scotland
• Ministers have the power to change the minimum or maximum number of members by order
• Members serve on terms set by Ministers, may resign in writing, and former members may be reappointed