Sch 10 para 8
(1) Section 4(2) of the Taxes Management Act 1970 (c. 9) (Special Commissioners) is amended as follows. (2) For paragraph (a) substitute— (a) he satisfies the judicial-appointment eligibility condition on a 7-year basis; (3) In paragraphs (b) and (c), for “10” substitute “ 7 ” .