PART XVIIU.K. TAX AVOIDANCE

CHAPTER IU.K. CANCELLATION OF TAX ADVANTAGES FROM CERTAIN TRANSACTIONS IN SECURITIES

Modifications etc. (not altering text)

706 The tribunal. U.K.

[F1(1)]M1For the purposes of this Chapter the tribunal shall consist of—

(a)a chairman, appointed by the Lord Chancellor, and

(b)two or more persons appointed by the Lord Chancellor as having special knowledge of and experience in financial or commercial matters.

[F2(2)A person appointed as chairman or other member of the tribunal shall vacate his office on the day on which he attains the age of 70; but this subsection is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).]

Textual Amendments

Modifications etc. (not altering text)

C2 See—1970(M) s.6(1)—declaration to be made by member of tribunal on appointment.1989 s.182—disclosure of information (in Part II Vol.5).

Marginal Citations

M1Source—1970 s.463; 1982 Sch.21 3(1)