4[F1(1)]Such number of VAT tribunals shall be established as the Lord Chancellor or, in relation to Scotland, the Secretary of State may from time to time determine, and they shall sit at such times and at such places as the Lord Chancellor or, as the case may be, the Secretary of State may from time to time determine.U.K.
[F2(2)The powers of the Lord Chancellor under sub-paragraph (1) may be exercised—
(a)in relation to England and Wales only after consulting the Lord Chief Justice of England and Wales;
(b)in relation to Northern Ireland only after consulting the Lord Chief Justice of Northern Ireland.
(3)The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.
(4)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—
(a)the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
(b)a Lord Justice of Appeal (as defined in section 88 of that Act).]
Textual Amendments
F1Sch. 12 para. 4 renumbered as Sch. 12 para. 4(1) (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 237(3)(a); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(v)
F2Sch. 12 para. 4(2)-(4) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 237(3)(b); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(v)