(1) An appeal in respect of the exercise by SOCA of general Revenue functions shall be to the Special Commissioners.
(2) The Presiding Special Commissioner may nominate one or more assessors to assist the Special Commissioners in any appeal to be heard by them in respect of the exercise by SOCA of any of its Revenue functions.
(3) An assessor nominated under subsection (2) -
(a) must have special knowledge and experience of the matter to which the appeal relates, and
(b) must be selected from a panel of persons appointed for the purposes of this section by the Lord Chancellor after consultation with the Scottish Ministers.
(4) Regulations made under section 56B of the Taxes Management Act 1970 may include provision as to the manner in which an assessor nominated under subsection (2) is to assist the Special Commissioners.
(5) The remuneration of an assessor nominated under subsection (2) must be paid by the Lord Chancellor and must be at such rate as he decides.