SCHEDULES

SCHEDULE 10Amendments relating to judicial appointments

Part 1Amendments

24

1

Schedule 12 to the Value Added Tax Act 1994 (c. 23) is amended as follows.

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;

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

b

in paragraph (b) and in the words after that paragraph, for “7” substitute “ 5 ”.