
1 
These Regulations may be cited as the Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015 and come into force on 1st April 2015.
2 

(1) Where a matter is to be decided by two or more members of the First-tier Tax Tribunal for Scotland or of the Upper Tax Tribunal for Scotland, and the decision of the tribunal is not unanimous, the following provisions apply.
(2) The decision of the majority of the members is the decision of the tribunal.
(3) But in the event of a tie the chairing member has a casting vote.
3 

(1) In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland it is an offence for any person to—
(a) make a false statement in an application in a case;
(b) alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or
(c) fail to attend, or give evidence, when required to do so in accordance with tribunal rules.
(2) It is a defence for a person charged with an offence under paragraph (1) to prove that the person had a reasonable excuse for acting in the way charged.
(3) A person who is guilty of an offence under paragraph (1) is liable on summary conviction to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both).
4 
In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland a person need not give evidence or produce something which the person would be entitled to refuse to give or produce in proceedings in a court in Scotland.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
17th March 2015