(This note is not part of the Regulations)
These Regulations supplement the provisions of schedule 2 to the Revenue Scotland and Tax Powers Act 2014 (“the Act”) in connection with eligibility for appointment to the Scottish Tax Tribunals provided for in Part 4 of the Act. The Scottish Tax Tribunals comprise the First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland.
Regulation 2 prescribes criteria for qualifications, experience and training in relation to eligibility for appointment as an ordinary member of the First-tier Tax Tribunal for Scotland.
Regulation 3 provides for the calculation of the 5-year period of legal practice in connection with eligibility for appointment as a legal member of the First-tier Tax Tribunal for Scotland.
Regulation 4 provides for the calculation of the 10-year period of legal practice in connection with eligibility for appointment as President of the Tax Tribunals or appointment as a legal member of the Upper Tax Tribunal for Scotland.