Paragraph 3

United Kingdom

(1)

The President may resign his office at any time and shall vacate his office

F1(a)

at the end of the completed year of service in which he attains the age of seventy-two F2or

(b)

if sub-paragraph (1A) below applies, on the date on which he attains the age of seventy-five.

F3(1A)

If the Lord Chancellor, after consultation with the Lord Advocate, considers it desirable in the public interest to do so, he may authorise the President to continue in office after the end of the completed year of service mentioned in sub-paragraph (1)(a) above.

(2)

The Lord Chancellor may, if he thinks fit F4and after consultation with the Lord Advocate, remove the President from office on the ground of incapacity or misbehaviour.

(3)

The functions of the President may, if he is for any reason unable to act or his office is vacant, be discharged by a person nominated for the purpose by the Lord Chancellor F5after consultation with the Lord Advocate.

(4)

There shall be paid to the President such salary or fees and there may be paid to or in respect of a former President such pension, allowance or gratuity as F6the Lord Chancellor may with the approval of the Treasurydetermine.

(5)

If a person ceases to be President of Value Added Tax Tribunals and it appears to F7the Lord Chancellorthat there are special circumstances which make it right that he should receive compensation, there may be paid to that person a sum of such amount as the Lord Chancellor may with the approval of the Treasurydetermine.

Annotations

Textual amendments

F1: “(a)" inserted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(1)
F2: “or" and para. 3(1)(b) added (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(1)
F3: Sch. 8 para. 3(1A) inserted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(2)
F4: Words inserted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(3)
F5: Words added (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(4)
F6: Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(5)
F7: Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 3(6)

Notes on the whole Act

Textual amendments

F1: Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)