介绍性文本1.引文，开始和解释2.被任命为苏格兰一级税务法庭普通法官的资格3.与被任命为苏格兰一级税务法庭法律法官的资格有关的5年法律执业期的计算方法4.被任命为苏格兰一级税务法庭法律法官的10年法律执业期的计算方法有关获委任为税务审裁处庭长或获委任为上税务审裁处法定成员的资格的事宜

Introductory Text1.Citation, commencement and interpretation2.Eligibility for appointment as ordinary member of the First-tier Tax Tribunal for Scotland3.Means of calculating 5-year period of legal practice in connection with eligibility for appointment as legal member of the First-tier Tax Tribunal for Scotland4.Means of calculating 10-year period of legal practice in connection with eligibility for appointment as President of the Tax Tribunals or appointment as legal member of the Upper Tax Tribunal for ScotlandSignatureExplanatory Note