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.