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.