
1 

(1) These Regulations may be cited as the Scottish Tax Tribunals (Eligibility for Appointment) Regulations 2014 and come into force on 1st February 2015.
(2) In these Regulations, “the Act” means the Revenue Scotland and Tax Powers Act 2014.
2 

(1) A person is eligible for appointment as an ordinary member of the First-tier Tax Tribunal for Scotland if paragraph (2), (3) or (4) applies.
(2) This paragraph applies to a person who is a member of the Chartered Institute of Taxation.
(3) This paragraph applies to a person who is an accountant who is a member of—
(a) the Institute of Chartered Accountants of Scotland;
(b) the Institute of Chartered Accountants in England and Wales;
(c) the Institute of Chartered Accountants in Ireland;
(d) the Institute of Certified Public Accountants in Ireland;
(e) the Association of Chartered Certified Accountants;
(f) the Chartered Institute of Management Accountants; or
(g) the Chartered Institute of Public Finance and Accountancy.
(4) This paragraph applies to a person who has substantial experience in tax matters and related tax procedures (whether obtained in a business, trade, charity or not-for-profit organisation, or in a profession or in academia).
3 

(1) For the purposes of calculating the 5-year period mentioned paragraph 4(1) of schedule 2 to the Act, the following applies.
(2) The period of 5 years practice need not be continuous.
4 

(1) For the purposes of calculating the 10-year period mentioned paragraphs 1(2) and 6(1) of schedule 2 to the Act, the following applies.
(2) The period of 10 years practice need not be continuous.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
9th December 2014