Transfer of members of the First-tier Tax Tribunal for Scotland to the First-tier Tribunal3
1
Subject to paragraphs (2) and (3), the members of the First-tier Tax Tribunal for Scotland on the coming into force of these Regulations are transferred to and become members of the First-tier Tribunal, with—
a
legal members of the First-tier Tax Tribunal for Scotland becoming legal members of the First-tier Tribunal; and
b
ordinary members of the First-tier Tax Tribunal for Scotland becoming ordinary members of the First-tier Tribunal.
2
Members of the First-tier Tax Tribunal transferred to the First-tier Tribunal under paragraph (1) shall (subject to the provisions of the 2014 Act) be members of the First-tier Tribunal in accordance with terms and conditions to be offered by the Scottish Ministers on transfer, which will supersede any existing terms and conditions of appointment.
3
Paragraph (1) does not apply to any member of the First-tier Tax Tribunal for Scotland if the member has already been transferred to and is a member of the First-tier Tribunal by virtue of regulations made under section 28(2) of the Act which were in force prior to these Regulations coming into force.