Paragraph 27 I1C1

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.