Revenue Scotland and Tax Powers Act 2014

This adran has no associated Nodiadau Esboniadol

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

I1Sch. 2 para. 4 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)