Transfer of members of existing tribunalsU.K.
This section has no associated Explanatory Memorandum
5. A person who, immediately before this Order comes into force, holds an office listed in column 1 of any of the following tables is to hold the office or offices listed in the corresponding entry in column 2 of that table—
The Special Commissioners
| 1.Office held | 2. Office or offices to be held |
|---|
| Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970 | Transferred-in judge of the Upper Tribunal |
| Deputy Commissioner for the special purposes of the Income Tax Acts appointed under section 4A of the Taxes Management Act 1970 | Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal |
VAT and duties tribunals
| 1. Office held | 2. Office or offices to be held |
|---|
| President of VAT and duties tribunals appointed under paragraph 2 of Schedule 12 to the Value Added Tax Act 1994() | Transferred-in judge of the Upper Tribunal |
| Person appointed to a panel of chairmen of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994 | Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal |
| Person appointed to a panel of other members of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994 | Transferred-in other member of the First-tier Tribunal |
Tribunal established under section 706 ICTA 1988
| 1. Office held | 2. Office or offices to be held |
|---|
| Chairman of the tribunal appointed under section 706(1)(a) of the Income and Corporation Taxes Act 1988() | Transferred-in judge of the Upper Tribunal |
| Other member of the tribunal appointed under section 706(1)(b) of the Income and Corporation Taxes Act 1988 | Transferred-in other member of the First-tier Tribunal |
Tribunal established under section 704 ITA 2007
| 1. Office held | 2. Office or offices to be held |
|---|
| Chairman of the tribunal appointed under section 704(1)(a) of the Income Taxes Act 2007() | Transferred-in judge of the Upper Tribunal |
| Other member of the tribunal appointed under section 704(1)(b) of the Income Taxes Act 2007 | Transferred-in other member of the First-tier Tribunal |
