Paragraph 4
United Kingdom
Such number of value added tax tribunals shall be established as F1the Lord Chancellor or, in relation to Scotland, the Secretary of Statemay from time to time F2determine, and they shall sit at such times and at such places as F3the Lord Chancellor or, as the case may be, the Secretary of Statemay from time to time determine.
Annotations
Textual amendments
- F1
Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 4(a)
- F2
Words repealed (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 4(b), Sch. 27 Pt. IV Note 2
- F3
Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 4(c)
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Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)