Eligibility for appointment as ordinary member of the First-tier Tax Tribunal for Scotland
2.—(1) A person is eligible for appointment as an ordinary member of the First-tier Tax Tribunal for Scotland if paragraph (2), (3) or (4) applies.
(2) This paragraph applies to a person who is a member of the Chartered Institute of Taxation.
(3) This paragraph applies to a person who is an accountant who is a member of—
(a)the Institute of Chartered Accountants of Scotland;
(b)the Institute of Chartered Accountants in England and Wales;
(c)the Institute of Chartered Accountants in Ireland;
(d)the Institute of Certified Public Accountants in Ireland;
(e)the Association of Chartered Certified Accountants;
(f)the Chartered Institute of Management Accountants; or
(g)the Chartered Institute of Public Finance and Accountancy.
(4) This paragraph applies to a person who has substantial experience in tax matters and related tax procedures (whether obtained in a business, trade, charity or not-for-profit organisation, or in a profession or in academia).