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.

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.]