16. The Secretary of State’s functions under paragraphs 2, 3 and 9 of Schedule 12 to the Value Added Tax Act 1994 (c. 23) (functions of being consulted by the Lord Chancellor on appointment of President of VAT tribunals, on his continuation in, or removal from, office and on rules for procedure before VAT tribunals) are to be treated, for the purposes of section 63 of the 1998 Act, as being exercisable in or as regards Scotland.
Commencement Information
I1Sch. 1 para. 16 in force at 30.6.1999, see art. 1