- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Section 40.
1There shall continue to be value added tax tribunals for England and Wales, Scotland and Northern Ireland respectively.
2(1)There shall continue to be a President of Value Added Tax Tribunals, who shall perform the functions conferred on him by the following provisions of this Schedule in relation to value added tax tribunals in any part of the United Kingdom.
(2)The President shall be appointed by the Lord Chancellor and shall be a barrister, advocate or solicitor of not less than ten years' standing.
3(1)The President may resign his office at any time and shall vacate his office at the end of the completed year of service in which he attains the age of seventy-two.
(2)The Lord Chancellor may, if he thinks fit, remove the President from office on the ground of incapacity or misbehaviour.
(3)The functions of the President may, if he is for any reason unable to act or his office is vacant, be discharged by a person nominated for the purpose by the Lord Chancellor.
(4)There shall be paid to the President such salary or fees and there may be paid to or in respect of a former President such pension, allowance or gratuity as the Treasury may determine.
(5)If a person ceases to be President of Value Added Tax Tribunals and it appears to the Treasury that there are special circumstances which make it right that he should receive compensation, there may be paid to that person a sum of such amount as the Treasury may determine.
4Such number of value added tax tribunals shall be established as the President may from time to time with the consent of the Treasury determine, and they shall sit at such times and at such places as he may from time to time determine.
5(1)A value added tax tribunal shall consist of a chairman sitting either with two other members or with one other member or alone.
(2)If the tribunal does not consist of the chairman sitting alone its decisions may be taken by a majority of votes and the chairman, if sitting with one other member, shall have a casting vote.
6For each sitting of a value added tax tribunal the chairman shall be either the President or, if so authorised by the President, a member of the appropriate panel of chairmen constituted in accordance with paragraph 7 of this Schedule ; and any other member of the tribunal shall be a person selected from the appropriate panel of other members so constituted, the selection being made either by the President or by a member of the panel of chairmen, authorised by the President to make it.
7(1)There shall be a panel of chairmen and a panel of other members of value added tax tribunals for England and Wales, Scotland and Northern Ireland respectively.
(2)One member of each panel of chairmen shall be known as Vice-President of Value Added Tax Tribunals.
(3)Appointments to a panel of chairmen shall be made—
(a)for England and Wales, by the Lord Chancellor ;
(b)for Scotland, by the Lord President of the Court of Session; and
(c)for Northern Ireland, by the Lord Chief Justice of Northern Ireland;
and appointments to a panel of other members shall be made by the Treasury.
(4)There shall be paid to a chairman of value added tax tribunals such salary or fees, and to other members such fees, as the Treasury may determine ; and there may be paid to or in respect of a former chairman of value added tax tribunals such pension, allowance or gratuity as the Treasury may determine.
(5)If a person ceases to be a chairman of value added tax tribunals and it appears to the Treasury that there are special circumstances which make it right that he should receive compensation, there may be paid to that person a sum of such amount as the Treasury may determine.
8No member of a value added tax tribunal shall be compelled to serve on any jury in Scotland or Northern Ireland.
9The Commissioners may make rules with respect to the procedure to be followed on appeals to value added tax tribunals and such rules may include provisions—
(a)for limiting the time within which appeals may be brought;
(b)for enabling hearings to be held in private in such circumstances as may be determined by or under the rules ;
(c)for parties to proceedings to be represented by such persons as may be determined by or under the rules ;
(d)for requiring persons to attend to give evidence and produce documents ;
(e)for the payment of expenses and allowances to persons attending as witnesses ;
(f)for the award and recovery of costs ; and
(g)for authorising the administration of oaths to witnesses.
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