311.Paragraph 1 makes provision additional to section 22 concerning the President of the Tax Tribunals. To be appointed, a person must have the experience, qualifications and training in relation to tax law and practice that the Scottish Ministers consider appropriate and be practising and have at least 10 years’ experience as a solicitor or advocate in Scotland. The Scottish Ministers may prescribe criteria alternative to 10 years’ experience as a Scottish lawyer by regulations (see paragraph 8).