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Judicial Pensions and Retirement Act 1993

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This is the original version (as it was originally enacted).

The Value Added Tax Act 1983

16(1)In Schedule 8 to the [1983 c. 55.] Value Added Tax Act 1983, in paragraph 3, after sub-paragraph (4) (remuneration, pensions, allowances and gratuities payable to or in respect of the President of Value Added Tax Tribunals) there shall be inserted—

“(4A)Sub-paragraph (4) above, so far as relating to pensions, allowances and gratuities, shall not have effect in relation to a person to whom Part I of the Judicial Pensions and Retirement Act 1993 applies, except to the extent provided by or under that Act.”

(2)In paragraph 7 of that Schedule, after sub-paragraph (4) (remuneration, pensions, allowances and gratuities payable to or in respect of chairmen of value added tax tribunals) there shall be inserted—

“(4A)Sub-paragraph (4) above, so far as relating to pensions, allowances and gratuities, shall not have effect in relation to a person to whom Part I of the Judicial Pensions and Retirement Act 1993 applies, except to the extent provided by or under that Act.”

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