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.