# The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015, Regulation 2: Tribunal consisting of two or more members – voting


(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.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026182/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.