This section has no associated Explanatory Notes
8(1)Section 4(2) of the Taxes Management Act 1970 (c. 9) (Special Commissioners) is amended as follows.
(2)For paragraph (a) substitute—
“(a)he satisfies the judicial-appointment eligibility condition on a 7-year basis;”.
(3)In paragraphs (b) and (c), for “10” substitute “7”.