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The Double Taxation Dispute Resolution (EU) Regulations 2020

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Nominations for the list of independent persons of standing

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39.—(1) The Commissioners must nominate at least three individuals to be on the list of independent persons of standing.

(2) Those individuals must, in the opinion of the Commissioners, be competent and independent and able to act with impartiality and integrity.

(3) The Commissioners must notify the Commission of—

(a)the names of the independent persons of standing nominated under paragraph (1), and

(b)complete and up-to-date information regarding those individuals’—

(i)professional and academic background,

(ii)competence,

(iii)expertise, and

(iv)conflicts of interest (if any).

(4) The Commissioners may specify in the notification which of those individuals may be appointed as chair.

(5) The Commissioners may agree the terms and conditions of nomination with an individual nominated under paragraph (1).

(6) The Commissioners may remove, from the list of independent persons of standing, any individual who was nominated under paragraph (1) if—

(a)that individual is found, in the opinion of the Commissioners, not to be independent, or

(b)the nomination of that individual is otherwise terminated in accordance with any terms and conditions of nomination.

(7) The Commissioners must notify the Commission of any changes to the list of independent persons, without delay.

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