ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
10. Constitution of a panel
Edition: 2023-07-01 · In force
10. Constitution of a panel
(1)A panel constituted for any proceedings shall have at least three members, at least one of whom shall be an advocate of the High Court.(2)At a hearing of a matter before the panel—(a)if the Chairperson is a member of the panel as constituted, the Chairperson shall preside; or(b)in any other case, the Chairperson shall designate one of the members of the panel who being an advocate of the High Court or a member of the Institute of Certified Public Accountants of Kenya, to preside over the proceedings.(3)Where a member of the panel ceases to be such member, or is not available for the proceedings, the Chairperson of the Tribunal shall assign another member to the panel and the proceedings shall continue.