The Scottish Tribunals (Eligibility for Appointment) Regulations 2015
| Jurisdiction | Scotland |
| Citation | SSI 2015/381 |
| Year | 2015 |
2015No. 381
TRIBUNALS AND INQUIRIES
The Scottish Tribunals (Eligibility for Appointment) Regulations 2015
5thNovember2015
9thNovember2015
1stJanuary2016
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 32(1) and (3) of, paragraphs 1(2), 5(2), 6 and 7(1) of schedule 3 to, and paragraphs 5(2), 6 and 7(1) of schedule 5 to, the Tribunals (Scotland) Act 2014( 1) and all other powers enabling them to do so.
Citation, commencement and interpretation
1.-(1) These Regulations may be cited as the Scottish Tribunals (Eligibility for Appointment) Regulations 2015 and come into force on 1st January 2016.
(2) In these Regulations, "the Act" means the Tribunals (Scotland) Act 2014.
Eligibility for appointment as an ordinary member of the First-tier Tribunal for Scotland (tax experience)
2.-(1) A person is eligible for appointment as an ordinary member of the First-tier Tribunal for Scotland if paragraph (2), (3) or (4) applies to the person.
(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 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) Subject to paragraph (5), 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).
(5) Paragraph (4) does not apply where a person is a former member of any of the professional bodies listed in paragraphs (2) and (3), if the person has been debarred from the person's professional body or if the person has been subject to any sanction that would have led to such debarment had the person not ceased to belong to the professional body.
Eligibility for appointment as an ordinary member of the First-tier Tribunal for Scotland (housing, property or surveying experience)
3.-(1) A person is eligible for appointment as an ordinary member of the First-tier Tribunal for Scotland if paragraph (2) or (3) applies to the...
To continue reading
Request your trial