30U.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.”