3(1)The Scottish Ministers must appoint persons as legal members of the First-tier Tribunal.
(2)Before appointing a person as a legal member, the Scottish Ministers must consult the Lord President.
(3)A person is eligible for appointment 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 (1) or (2) of paragraph 4.