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

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. 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.