{
  "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-10/paragraph-24",
  "json_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-10/paragraph-24.json",
  "legislation": "ukpga/2007/15",
  "legislation_title": "Tribunals, Courts and Enforcement Act 2007",
  "legislation_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007",
  "path": "schedule/10/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) Schedule 12 to the Value Added Tax Act 1994 (c. 23) is amended as follows.\n(2) In paragraph 2(2) (President of VAT and duties tribunals)—\n(a) for paragraph (a) substitute—\n“(a) a person who satisfies the judicial-appointment eligibility condition on a 7-year basis;”, and\n(b) in paragraphs (b) and (c), for “10” substitute “ 7 ”.\n(3) In paragraph 7(4) (panel of chairmen)—\n(a) for paragraph (a) substitute—\n“(a) a person who satisfies the judicial-appointment eligibility condition on a 5-year basis; or”, and\n(b) in paragraph (b) and in the words after that paragraph, for “7” substitute “ 5 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/15/schedule/10/paragraph/24",
    "retrieved_at": "2026-10-29T09:12:45.892078+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}