In this Part—

• a reference to—

  1. (a)

     a legal member of the Tax Tribunals is to a person who is appointed under paragraph 3(1) or 5(1) of schedule 2,

  2. (b)

     a judicial member of the Upper Tribunal is to a person who is authorised for the purpose of section 27(2),

  3. (c)

     an ordinary member of the First-tier Tribunal is to a person who is appointed under paragraph 2(1) of schedule 2,

• the “Lord President” means the Lord President of the Court of Session.