235U.K.The Value Added Tax Act 1994 is amended as follows.
236U.K.In section 86 (appeals to the Court of Appeal), after subsection (2) insert—
“(2A)Before making an order under this section that relates to England and Wales, the Lord Chancellor must consult the Lord Chief Justice of England and Wales.
(2B)Before making an order under this section that relates to Northern Ireland, the Lord Chancellor must consult the Lord Chief Justice of Northern Ireland.
(2C)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 section.
(2D)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this section—
(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).”
237(1)Schedule 12 (constitution and procedure of VAT tribunals) is amended as follows.U.K.
(2)In paragraph 3 (tenure of office of President)—
(a)after sub-paragraph (5) insert—
“(5A)The Lord Chancellor may remove a person from office under sub-paragraph (4), or nominate a person under sub-paragraph (5), only with the concurrence of all of the following—
(a)the Lord Chief Justice of England and Wales;
(b)the Lord President of the Court of Session;
(c)the Lord Chief Justice of Northern Ireland.”;
(b)after sub-paragraph (8) insert—
“(9)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 sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5).
(10)The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5).
(11)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5)—
(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).”
(3)In paragraph 4—
(a)that paragraph becomes sub-paragraph (1) of paragraph 4;
(b)after that sub-paragraph insert—
“(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).”
(4)In paragraph 7 (membership of panels)—
(a)in sub-paragraph (3)(c) for “Lord Chief Justice of Northern Ireland” substitute “ Lord Chancellor ”;
(b)for sub-paragraph (7) substitute—
“(7A)The Lord Chancellor may, with the concurrence of the Lord Chief Justice of England and Wales, remove from office on the ground of incapacity or misbehaviour a chairman of VAT Tribunals appointed under sub-paragraph (3)(a).
(7B)The Lord President of the Court of Session may remove from office on the ground of incapacity or misbehaviour a chairman of VAT Tribunals appointed under sub-paragraph (3)(b).”