SCHEDULE 2The Scottish Tax Tribunals
PART 1Appointment of members
Upper Tribunal: legal members
6
(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 10 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.