26(1)This paragraph applies for the purposes of paragraph 25.
(2)The Scottish Ministers are the authority responsible for a tribunal if—
(a)all of the tribunal’s functions are exercisable only in relation to Scotland, and
(b)at least one of the powers referred to in sub-paragraph (3) is exercisable as mentioned in sub-paragraph (6).
(3)Those powers are—
(a)power to appoint the members of the tribunal;
(b)power to make procedural rules for the tribunal.
(4)In the case of a tribunal that exercises functions in relation to Scotland and also exercises those or other functions in relation to somewhere other than Scotland, the Scottish Ministers are the authority responsible for the tribunal to the extent that it exercises functions in relation to Scotland if at least one of the powers referred to in sub-paragraph (5) is exercisable as mentioned in sub-paragraph (6).
(5)Those powers are—
(a)power to appoint the members of tribunal who exercise the tribunal’s functions in relation to Scotland;
(b)power to make procedural rules for the exercise of the tribunal’s functions in relation to Scotland.
(6)Power is exercisable as mentioned in this sub-paragraph if it is exercisable—
(a)by the Scottish Ministers, or
(b)by the Lord President of the Court of Session,
and is not exercisable by them or him jointly or concurrently with a Minister of the Crown.