SCHEDULE 2The Scottish Tax Tribunals

PART 1Appointment of members

Disqualification from office

7

A person is disqualified from appointment, and from holding a position, as President of the Tax Tribunals or as a member of the Tax Tribunals if the person is or becomes—

(a)

a member of the House of Commons,

(b)

a member of the Scottish Parliament,

(c)

a member of the National Assembly for Wales,

(d)

a member of the Northern Ireland Assembly,

(e)

a member of the European Parliament,

(f)

a Minister of the Crown,

(g)

a member of the Scottish Government,

(h)

a civil servant.