Judicial Pensions and Retirement Act 1993

Value added tax tribunals

35 (1) In Schedule 8 to the [1983 c. 55.] Value Added Tax Act 1983, in paragraph 3, for sub-paragraphs (1) and (1A) (President of Value Added Tax Tribunals to vacate office at the end of the completed year of service in which he attains the age of 72, but with power to continue his appointment up to the age of 75) there shall be substituted—

“(1) The President—

(a) may resign his office at any time; and

(b) shall vacate his office on the day on which he attains the age of 70;

but paragraph (b) above is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).”

(2) In paragraph 7 of that Schedule, for sub-paragraphs (3C) and (3D) (which make similar provision in relation to a chairman of value added tax tribunals) there shall be substituted—

“(3C) A chairman of value added tax tribunals—

(a) may resign his office at any time; and

(b) shall vacate his office on the day on which he attains the age of 70;

but paragraph (b) above is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).”