Part 13Tax avoidance
Chapter 1Transactions in securities
The tribunal
704The tribunal
1
The tribunal for the purposes of this Chapter consists of—
a
a chairman appointed by the Lord Chancellor, and
b
two or more persons appointed by the Lord Chancellor as having special knowledge of and experience in financial or commercial matters.
2
A person appointed as chairman or other member of the tribunal must vacate the office on attaining the age of 70.
3
But subsection (2) is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (c. 8) (power to authorise continuance in office up to the age of 75).