Revenue Scotland and Tax Powers Act 2014 Schedule 1 paragraph 3

Removal of members

Schedule 1 paragraph 3 sets out the grounds on which the Scottish Ministers may remove a member of Revenue Scotland from office by giving written notice.

• Scottish Ministers may remove a member of Revenue Scotland by providing written notice.
• Removal may occur if any of the disqualification grounds in paragraph 2(1)(a) to (d) apply, such as insolvency, company disqualification, or conviction of an offence.
• A member may be removed if they have been absent from Revenue Scotland meetings for more than six months without obtaining permission from Revenue Scotland.
• Ministers may also remove a member if they consider the member to be otherwise unfit to serve or unable to carry out their functions as a member.