President of the Tax Tribunals: eligibility for appointment
This section has no associated Explanatory Notes
1(1)A person is eligible for appointment as President of the Tax Tribunals only if the person—
(a)has the qualifications, experience and training in relation to tax law and practice that the Scottish Ministers consider appropriate, and
(b)meets the criteria in either sub-paragraph (2) or (3).
(2)A person meets the criteria in this sub-paragraph if the person is practising, and has practised for a period of not less than 10 years, as a solicitor or advocate in Scotland.
(3)The person meets the criteria in this sub-paragraph if the person falls within a description specified by the Scottish Ministers by regulations.