SCHEDULES
SCHEDULE 8 Value Added Tax Tribunals
Interpretation
1
In this Schedule “Schedule 8” means Schedule 8 to the principal Act (constitution and procedure of value added tax tribunals).
The President
2
1
In paragraph 2 of the Schedule 8, in subparagraph (2) after the words “Lord Chancellor”, there shall be inserted “after consultation with the Lord Advocate”.
2
After that subparagraph there shall be inserted the following subparagraph—
3
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 reappointment thereto.
3
1
In paragraph 3 of Schedule 8, in subparagraph (1) after the word “office”, in the second place where it occurs, there shall be inserted “(a)” and at the end of the subparagraph there shall be added
or
b
if subparagraph (1A) below applies, on the date on which he attains the age of seventyfive
2
After subparagraph (1) of that paragraph there shall be inserted the following subparagraph—
1A
If the Lord Chancellor, after consultation with the Lord Advocate, considers it desirable in the public interest to do so, he may authorise the President to continue in office after the end of the completed year of service mentioned in subparagraph (1) (a) above.
3
In subparagraph (2) of that paragraph after the word “fit” there shall be inserted “and after consultation with the Lord Advocate”.
4
At the end of subparagraph (3) of that paragraph there shall be added the words “after consultation with the Lord Advocate”.
5
In subparagraph (4) of that paragraph for the words, “the Treasury may” there shall be substituted “the Lord Chancellor may with the approval of the Treasury”.
6
In subparagraph (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”.
Sittings of tribunals
4
In paragraph 4 of Schedule 8—
a
for the words “the President” there shall be substituted “the Lord Chancellor or, in relation to Scotland, the Secretary of State”;
b
the words “with the consent of the Treasury” shall be omitted; and
c
for the word “he” there shall be substituted “the Lord Chancellor or, as the case may be, the Secretary of State”.
Membership of tribunals
5
1
In paragraph 7 of Schedule 8, in subparagraph (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 subparagraph (3) of that paragraph there shall be inserted the following subparagraphs—
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 reappointment 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 seventytwo; or
b
if subparagraph (3D) below applies in his case, on the date on which he attains the age of seventyfive.
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 subparagraph (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 subparagraph (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 subparagraph (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”.
Administration
6
1
Officers and staff may be appointed under section 27 of the M1Courts Act 1971 (court staff) for carrying out the administrative work of value added tax tribunals in England and Wales.
2
The Secretary of State may make available such officers and staff as he may consider necessary for carrying out the administrative work of value added tax tribunals in Scotland.
[Schedules 9to 13repealed byICTA 1988 s.844and Sch.31.See 1987edition for these provisions.]
[Schedules14to 17repealed by 1990(C) s.164(4)and Sch.2.See 1989edition for these provisions.]