Value Added Tax Act 1983 (repealed 1.9.1994)

Membership of tribunals U.K.

6 For 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 [F1 by the appropriate authority, that is to say]—

(a) for England and Wales, F2 the Lord Chancellor;

(b) for Scotland, F2 the Lord President of the Court of Session; and

(c) for Northern Ireland, F2 the Lord Chief Justice of Northern Ireland;

and appointments to a panel of other members shall be made by the Treasury.

[F3 (3A) No person may be appointed to a panel of chairmen of tribunals for England and Wales or Northern Ireland unless he is

[F4 (a) a person who has a 7 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990; or

(b) a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 7 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, theappointment 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.]

(4) There shall be paid to a chairman of value added tax tribunals such salary or fees, and to other members such fees, as [F5 the Lord Chancellor may with the approval of the Treasury]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 [F5 the Lord Chancellor may with the approval of the Treasury]determine.

(5) If a person ceases to be a chairman of value added tax tribunals and it appears to [F6 the Lord Chancellor]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 [F6 the Lord Chancellor may with the approval of the Treasury]determine.

Textual Amendments

F1 Words inserted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 5(1)

F2 Word repealed (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 5(1), Sch. 27 Pt. IV Note 2

F3 Sch. 8 para. 7(3A)-(3E) inserted (with saving) after sub-paragraph (3) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 5(2)

F4 Words substituted by Courts and Legal Services Act 1990 (c. 41, SIF 37), s. 71(2), Sch. 10 para. 52(2)

F5 Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 5(3)

F6 Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 5(4)