Revenue Scotland and Tax Powers Act 2014

Eligibility under regulations

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.