Revenue Scotland and Tax Powers Act 2014 (asp 16)

SCHEDULE 2 The Scottish Tax Tribunals

PART 1 Appointment 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.