SCHEDULE 2The Scottish Tax Tribunals
PART 1Appointment of members
3First-tier Tribunal: legal members
1
The Scottish Ministers must appoint persons as legal members of the First-tier Tribunal.
2
Before appointing a person as a legal member, the Scottish Ministers must consult the Lord President.
3
A person is eligible for appointment only if the person—
a
has the qualifications, experience and training in relation to tax law and practice that the Scottish Ministers consider appropriate, and
b
meets the criteria in either sub-paragraph (1) or (2) of paragraph 4.