SCHEDULE 2The Scottish Tax Tribunals
PART 1Appointment of members
4First-tier Tribunal: legal members
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.
2
The person meets the criteria in this sub-paragraph if the person falls within a description specified by the Scottish Ministers in regulations.