Finance Act 1985

5 (1) In paragraph 7 of Schedule 8, in sub-paragraph (3), after the word " made ", when it first occurs, there shall be inserted " by the appropriate authority, that is to say " and in each of paragraphs (a) to (c) the word " by " shall be omitted.

(2) After sub-paragraph (3) of that paragraph there shall be inserted the following sub-paragraphs—

“(3A) No person may be appointed to a panel of chairmen of tribunals for England and Wales or Northern Ireland unless he is a barrister or solicitor of not less than seven years' standing ; and no person may be appointed to a panel of chairmen of tribunals for Scotland unless he is an advocate or solicitor of not less than seven years' standing.

(3B) Subject to the following provisions of this paragraph, the appointment of a chairman of value added tax tribunals shall be for such term and subject to such conditions as may be determined by the appropriate authority, and a person who ceases to hold the office of chairman shall be eligible for re-appointment thereto.

(3C) A chairman of value added tax tribunals may resign his office at any time and shall vacate his office—

(a) at the end of the completed year of service in which he attains the age of seventy-two ; or

(b) if sub-paragraph (3D) below applies in his case, on the date on which he attains the age of seventy-five.

(3D) If the appropriate authority considers it desirable in the public interest to do so, he may authorise a chairman of value added tax tribunals to continue in office after the end of the completed year of service mentioned in sub-paragraph (3C)(a) above.

(3E) The appropriate authority may, if he thinks fit, remove a chairman of value added tax tribunals from office on the ground of incapacity or misbehaviour.”

(3) In sub-paragraph (4) of that paragraph for the words " the Treasury may", in both places where they occur, there shall be substituted " the Lord Chancellor may with the approval of the Treasury".

(4) In sub-paragraph (5) of that paragraph for the words " the Treasury ", where they first occur, there shall be substituted " the Lord Chancellor " and for the words " the Treasury may " there shall be substituted " the Lord Chancellor may with the approval of the Treasury".