As stated the referred to legislation should be noted as to the reasons the councillor is being removed. It would also be worthwhile giving a note of the dates of meetings that no apology was received or the apology given was not accepted. It would also be advantageous for a council to notify any errant councillor of non acceptance of apologies (After the meeting) and reminding them of the required attendance during the qualifying period. Doing this will ensure that the non attendance cannot be blamed on lack of support by the council. Belts and braces unfortunately are required these days of blame culture. Always remember you are dealing with an elected member not an employee but due care is still good practice