Revenue Scotland and Tax Powers Act 2014 Schedule 1 paragraph 2

Disqualification from membership of Revenue Scotland

Schedule 1 paragraph 2 sets out the circumstances in which a person is disqualified from being appointed as, or continuing as, a member of Revenue Scotland.

• Members of any UK or devolved parliament or assembly, the European Parliament, or any local authority council are disqualified from membership of Revenue Scotland.
• Government ministers, Crown office-holders, Scottish Administration office-holders, and civil servants are also disqualified.
• Anyone who is or has been insolvent — including through sequestration, trust deeds for creditors, or similar arrangements anywhere in the world — is disqualified.
• Anyone who is or has been disqualified as a company director or as a charity trustee, whether under UK legislation or any equivalent provision worldwide, is disqualified.