In this Schedule—

• “delegate” includes further delegate;

• “financial year” means—

  1. a

     the period beginning with the day on which section 105 comes into force and ending with the next 31st March, and

  2. b

     any subsequent period of 12 months beginning with 1st April.

• F1“senior member of the Tribunal” means a person holding one of the senior offices of the Tribunal;

• “senior offices of the Tribunal” means any of these offices—

  1. a

     President of the Tribunal;

  2. b

     Vice-President of the Tribunal;

  3. c

     member of the panel of chairmen of the Tribunal.