Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 S The Scottish Tax Tribunals

PART 1 S Appointment of members

Valid from 01/04/2015

Upper Tribunal: legal members S

5 (1) The Scottish Ministers must appoint persons as legal members of the Upper Tribunal. S

(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 6.