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SCHEDULE 2The Scottish Tax Tribunals

PART 1Appointment of members

First-tier Tribunal: legal members

4(1)A person meets the criteria in this sub-paragraph if the person is practising, and has practised for a period of not less than 5 years, as a solicitor or advocate in Scotland.

(2)The person meets the criteria in this sub-paragraph if the person falls within a description specified by the Scottish Ministers in regulations.