(1)A judge of the Court of Session (including a temporary judge but not the Lord President) is, by reason of holding judicial office, eligible to act as a member of the Upper Tribunal.
(2)Such a judge may act as a member of the Upper Tribunal only if authorised by the President of the Tax Tribunals to do so.
(3)An authorisation for the purpose of subsection (2) requires—
(a)the Lord President’s approval (including as to the judge to be authorised), and
(b)the agreement of the judge concerned.
(4)An authorisation for the purpose of subsection (2) remains in effect until such time as the President of the Tax Tribunals may determine (with the same approval and agreement requirements as are mentioned in subsection (3) applying accordingly).