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).
312.Paragraph 2 provides that the Scottish Ministers must appoint ordinary members of the First-tier Tribunal (after consulting the Lord President) and will, by regulations, define the experience, qualifications and training required to be appointed as an ordinary member of the First-tier Tribunal.
313.Paragraphs 3 and 4 provide that the Scottish Ministers must appoint legal members of the First-tier Tribunal (after consulting the Lord President). 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 meet the criteria set out in paragraph 3 and 4. These are that the person is practising and has practiced for a period of not less than 5 years as a solicitor or advocate in Scotland; and meets a description to be specified by the Scottish Ministers in regulations (see also paragraph 8).
314.Paragraphs 5 and 6 provide that the Scottish Ministers must appoint legal members of the Upper Tribunal (after consulting the Lord President). 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 meet the criteria set out in paragraph 6. These are that the person is practising and has been practising for a period of not less than 10 years as a solicitor or advocate in Scotland and meets a description to be specified by the Scottish Ministers in regulations (see also paragraph 8).
315.Paragraph 7 lists positions that would disqualify a person from being President or a member of the Tax Tribunals.
316.Paragraphs 8 and 9 provide further detail about the content of the regulations that can be made under paragraphs 1(3), 4(2) and 6(2). In particular, they allow for regulations to take account of practice as a solicitor or barrister in England and Wales or Northern Ireland or in certain legal work outside practice or employment as a lawyer.
317.Paragraph 10 sets out that this Part will apply to ordinary and legal members of the Tax Tribunals, but not judicial members and also details the paragraphs that apply to the President of the Tax Tribunals.
318.Paragraph 11 sets out that a person appointed to the Tax Tribunals holds the position for five years.
319.Paragraphs 12, 13 and 14 allow for the reappointment of members of the Tax Tribunal for a period of five years and sets out the exceptions that would prevent reappointment.
320.Paragraph 15 provides that the appointment of a legal member of the First-tier or Upper Tribunal as President supersedes the earlier appointment as a legal member.
321.Paragraph 16 sets out the ways in which a member of the Tax Tribunals can cease to hold the position.
322.Paragraph 17 provides for the Scottish Ministers to make arrangements in relation to pensions, allowances and gratuities.
323.Paragraph 18 sets out that all members of the Tax Tribunals must swear an oath in the presence of the President of the Tax Tribunals
324.Paragraph 19 provided that Scottish Minister may set the terms and conditions on which members of the Tax Tribunal hold the position.
325.Paragraph 20 sets out that this Part will apply to ordinary and legal members of the Tax Tribunals, but not judicial members and also details the paragraphs that apply to the President of the Tax Tribunals.
326.Paragraphs 21, 22 and 23 set out the Scottish Ministers’ responsibility for the conduct of members of the Tax Tribunals, provides power for Ministers to make regulations regarding the conduct and details what these regulations may contain.
327.Paragraphs 24 and 25 provide for disciplinary action to be taken against members of the Tax Tribunal by the President of the Tax Tribunals.
328.Paragraphs 26 and 27 provide for the suspension of members of the Tax Tribunal by the President of the Tax Tribunals.
329.Paragraphs 28 and 29 set out the role of the Judicial Complaints Reviewer, established under the Judiciary and Courts (Scotland) Act 2008, in relation to the Tax Tribunals.
330.Paragraph 30 sets out that this Part will apply to ordinary and legal members of the Tax Tribunals, but not judicial members and also details the paragraphs that apply to the President of the Tax Tribunals.
331.Paragraphs 31 and 32 set out the arrangements that relate to a fitness assessment tribunal. The purpose of the fitness assessment tribunal is to determine whether a member of the Tax Tribunal is fit to hold the position of member of the tribunals, as set out in paragraph 31(3).
332.Paragraphs 33 and 34 provide for who will sit on a fitness assessment tribunal and their remuneration.
333.Paragraphs 35 and 36 provide for the proceedings a fitness assessment tribunal will follow.
334.Paragraphs 37, 38 and 39 provide for the suspension of a member of the Tax Tribunals at any time before a fitness assessment tribunal reports.
335.Paragraphs 40 and 41 set out the reporting arrangements of a fitness assessment panel and allow for the removal of a member of the Tax Tribunals if the member is found to be unfit.
336.Paragraph 42 sets out which paragraphs of Part 4 of Schedule 1 apply to the President of the Tax Tribunals.
337.Paragraph 43 sets out how unfitness to hold a position as a member of the Tax Tribunals should be interpreted.