3(1)The Scottish Ministers must appoint persons as legal members of the First-tier Tribunal.S
(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.
Commencement Information
I1Sch. 2 para. 3 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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.S
(2)The person meets the criteria in this sub-paragraph if the person falls within a description specified by the Scottish Ministers in regulations.
Commencement Information
I2Sch. 2 para. 4 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)