Revenue Scotland and Tax Powers Act 2014

Valid from 01/04/2015

This section has no associated Explanatory Notes

4(1)A person meets the criteria in this sub-paragraph if the person is practising, and has practised for a period of not less than 5 years, as a solicitor or advocate in Scotland.S

(2)The person meets the criteria in this sub-paragraph if the person falls within a description specified by the Scottish Ministers in regulations.