Courts and Legal Services Act 1990

52 (1) In paragraph 2(2) of Schedule 8 to the Value Added Tax Act 1983 (President of VAT Tribunals) for the words “a barrister, advocate or solicitor of not less than ten years' standing” there shall be substituted—

“(a) 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.”

(2) In paragraph 7(3A) of that Schedule (chairman of a VAT tribunal) for the words “a barrister or solicitor of not less than seven years' standing” there shall be substituted—

“(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”.