Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 The Scottish Tax Tribunals

PART 1 Appointment of members

First-tier Tribunal: ordinary members

2 (1) The Scottish Ministers must appoint persons as ordinary members of the First-tier Tribunal.

(2) Before appointing a person as an ordinary member, the Scottish Ministers must consult the Lord President.

(3) A person is eligible for appointment only if the person meets the criteria as to qualifications, experience and training that the Scottish Ministers prescribe by regulations.