SCHEDULES
SCHEDULE 8 Constitution and Procedure of Value Added Tax Tribunals
The President
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 F2after consultation with the Lord Advocateand shall be
F3a
a person who has a 10 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990;
b
an advocate or solicitor in Scotland of at least 10 years’ standing; or
c
a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 10 years’ standing.
F43
Subject to paragraph 3 below, the appointment of the President shall be for such term and subject to such conditions as may be determined by the Lord Chancellor, after consultation with the Lord Advocate, and a person who ceases to hold the office of President shall be eligible for re-appointment thereto.