http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4

SCHEDULES

SCHEDULE 4Other functions of the Lord Chancellor and organisation of the courts

Part 1Amendments

Value Added Tax Act 1994 (c. 23)

237

1

Schedule 12 (constitution and procedure of VAT tribunals) is amended as follows.

2

In paragraph 3 (tenure of office of President)—

a

after sub-paragraph (5) insert—

5A
The Lord Chancellor may remove a person from office under sub-paragraph (4), or nominate a person under sub-paragraph (5), only with the concurrence of all of the following—
a
the Lord Chief Justice of England and Wales;
b
the Lord President of the Court of Session;
c
the Lord Chief Justice of Northern Ireland.

b

after sub-paragraph (8) insert—

9
The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5).
10
The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5).
11
The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5)—
a
the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
b
a Lord Justice of Appeal (as defined in section 88 of that Act).

3

In paragraph 4—

a

that paragraph becomes sub-paragraph (1) of paragraph 4;

b

after that sub-paragraph insert—

2
The powers of the Lord Chancellor under sub-paragraph (1) may be exercised—
a
in relation to England and Wales only after consulting the Lord Chief Justice of England and Wales;
b
in relation to Northern Ireland only after consulting the Lord Chief Justice of Northern Ireland.
3
The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.
4
The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—
a
the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
b
a Lord Justice of Appeal (as defined in section 88 of that Act).

4

In paragraph 7 (membership of panels)—

a

in sub-paragraph (3)(c) for “Lord Chief Justice of Northern Ireland” substitute “ Lord Chancellor ”;

b

for sub-paragraph (7) substitute—

7A
The Lord Chancellor may, with the concurrence of the Lord Chief Justice of England and Wales, remove from office on the ground of incapacity or misbehaviour a chairman of VAT Tribunals appointed under sub-paragraph (3)(a).
7B
The Lord President of the Court of Session may remove from office on the ground of incapacity or misbehaviour a chairman of VAT Tribunals appointed under sub-paragraph (3)(b).