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.”

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”.