SCHEDULE 2The Scottish Tax Tribunals
PART 1Appointment of members
President of the Tax Tribunals: eligibility for appointment
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1
A person is eligible for appointment as President of the Tax Tribunals only if the person—
a
has the qualifications, experience and training in relation to tax law and practice that the Scottish Ministers consider appropriate, and
b
meets the criteria in either sub-paragraph (2) or (3).
2
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.
3
The person meets the criteria in this sub-paragraph if the person falls within a description specified by the Scottish Ministers by regulations.