Search Legislation

Revenue Scotland and Tax Powers Act 2014

Status:

This is the original version (as it was originally enacted).

Eligibility under regulations

This section has no associated Explanatory Notes

8(1)Regulations under paragraph 4(2) may describe a person by reference to the matters mentioned in sub-paragraph (3), (4) or (8).

(2)Regulations under paragraph 1(3) or 6(2) may describe a person by reference to the matters mentioned in sub-paragraph (5), (6) or (8).

(3)The matter mentioned in this sub-paragraph (referred to in sub-paragraph (1)) is—

(a)current practice as a solicitor or barrister in England and Wales or Northern Ireland, and

(b)engagement in practice as such for a period of not less than 5 years.

(4)The matters mentioned in this sub-paragraph (also referred to in sub-paragraph (1)) are—

(a)previous practice for a period of not less than 5 years as—

(i)a solicitor or advocate in Scotland, or

(ii)a solicitor or barrister in England, Wales or Northern Ireland, and

(b)subsequent engagement in any of the activities listed in sub-paragraph (7).

(5)The matter mentioned in this sub-paragraph (referred to in sub-paragraph (2)) is—

(a)current practice as a solicitor or barrister in England and Wales or Northern Ireland, and

(b)engagement in practice as such for a period of not less than 10 years.

(6)The matters mentioned in this sub-paragraph (also referred to in sub-paragraph (2)) are—

(a)previous practice for a period of not less than 10 years as—

(i)a solicitor or advocate in Scotland, or

(ii)a solicitor or barrister in England, Wales or Northern Ireland, and

(b)subsequent engagement in any of the activities listed in sub-paragraph (7).

(7)The activities referred to in sub-paragraph (4)(b) and (6)(b) are—

(a)exercising judicial functions in any court or tribunal,

(b)practice or employment as a lawyer of any kind,

(c)whether or not in the course of practice or employment as a lawyer—

(i)advising on the application of the law,

(ii)drafting documents intended to affect rights or obligations under the law,

(iii)assisting persons involved in a legal or other process for the resolution of disputes as to the law,

(iv)acting as a mediator or arbitrator for the purpose of resolving disputes that are (or could be) the matter of legal proceedings,

(d)teaching or researching law at or for an educational institution.

(8)The matters mentioned in this sub-paragraph (also referred to in sub-paragraphs (1) and (2)) are suitability attributable to experience in law through current or previous engagement in—

(a)any of the activities listed in sub-paragraph (7), or

(b)an activity that is of a broadly similar nature to any of the activities listed in that sub-paragraph.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources