7(1)There shall be a panel of chairmen and a panel of other members of value added tax tribunals for England and Wales, Scotland and Northern Ireland respectively.
(2)One member of each panel of chairmen shall be known as Vice-President of Value Added Tax Tribunals.
(3)Appointments to a panel of chairmen shall be made—
(a)for England and Wales, by the Lord Chancellor ;
(b)for Scotland, by the Lord President of the Court of Session; and
(c)for Northern Ireland, by the Lord Chief Justice of Northern Ireland;
and appointments to a panel of other members shall be made by the Treasury.
(4)There shall be paid to a chairman of value added tax tribunals such salary or fees, and to other members such fees, as the Treasury may determine ; and there may be paid to or in respect of a former chairman of value added tax tribunals such pension, allowance or gratuity as the Treasury may determine.
(5)If a person ceases to be a chairman of value added tax tribunals and it appears to the Treasury that there are special circumstances which make it right that he should receive compensation, there may be paid to that person a sum of such amount as the Treasury may determine.