SCHEDULES
SCHEDULE 10 Judicial and other Appointments
Special Commissioner
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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.