Value Added Tax Act 1994

82 Appeal tribunals

(1) Any reference in this Act to a tribunal is a reference to a tribunal constituted in accordance with Schedule 12, and that Schedule shall have effect generally with respect to appointments to and the procedure and administration of the tribunals.

(2) The tribunals shall continue to have jurisdiction in relation to matters relating to VAT conferred upon them by this Part of this Act and jurisdiction in relation to matters relating to customs and excise conferred by Chapter II of Part I of the [1994 c. 9.] Finance Act 1994.

(3) Officers and staff may be appointed under section 27 of the [1971 c. 23.] Courts Act 1971 (court staff) for carrying out the administrative work of the tribunals in England and Wales.

(4) The Secretary of State may make available such officers and staff as he may consider necessary for carrying out the administrative work of the tribunals in Scotland.