Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 12 U.K. Constitution and procedure of tribunals

Sittings of tribunals U.K.

4 U.K. Such number of VAT tribunals shall be established as the Lord Chancellor or, in relation to Scotland, the Secretary of State may from time to time determine, and they shall sit at such times and at such places as the Lord Chancellor or, as the case may be, the Secretary of State may from time to time determine.