Courts and Legal Services Act 1990 (c. 41)

SCHEDULES

SCHEDULE 10 U.K. Judicial and other Appointments

Special Commissioner U.K.

30 U.K. In section 4(2) of the Taxes Management Act 1970 (Special Commissioner for income tax) for the words “unless he is" to the end there shall be substituted “unless—

(a) he has a 10 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990;

(b) he is an advocate or solicitor in Scotland of at least 10 years’ standing; or

(c) he is a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 10 years’ standing.”