Finance Act 1974

6 Value added tax tribunals

(1) Schedule 6 to the Finance Act 1972 shall be amended in accordance with the following provisions of this section.

(2) In paragraph 3(4) after the word "pension" there shall be inserted the words " allowance or gratuity ".

(3) In paragraph 7(2), for the words from the beginning to " one to " there shall be substituted the words " One member of each panel of chairmen shall ".

(4) In paragraph 7(3)—

(a) for the words from the beginning to " be appointed " (where those words first occur) there shall be substituted the words " Appointments to a panel of chairmen shall be made "; and

(b) for the words from " all" to " be appointed " (where those words next occur) there shall be substituted the words " appointments to a panel of other members shall be made " ;

but these amendments shall not affect any appointment to a panel of chairmen made by the Treasury before the passing of this Act.

(5) In paragraph 7(4), the word " full-time " (in both places where it occurs) shall be omitted and after the word " pension " there shall be inserted the words " allowance or gratuity ".

(6) In paragraph 7(5), the word " full-time " shall be omitted.