This section has no associated Explanatory Notes
24(1)Schedule 12 to the Value Added Tax Act 1994 (c. 23) is amended as follows.U.K.
(2)In paragraph 2(2) (President of VAT and duties tribunals)—
(a)for paragraph (a) substitute—
“(a)a person who satisfies the judicial-appointment eligibility condition on a 7-year basis;”, and
(b)in paragraphs (b) and (c), for “10” substitute “ 7 ”.
(3)In paragraph 7(4) (panel of chairmen)—
(a)for paragraph (a) substitute—
“(a)a person who satisfies the judicial-appointment eligibility condition on a 5-year basis; or”, and
(b)in paragraph (b) and in the words after that paragraph, for “7” substitute “ 5 ”.