Value Added Tax Act 1994 Schedule 13 paragraph 5

President, chairmen etc. of tribunals

Schedule 13 paragraph 5 protects the continuity of existing tribunal appointments — both to the panel of chairmen and to the roles of President, chairman or other member — ensuring they are not disturbed by the enactment of the 1994 Act or the repeal and re-enactment of earlier legislation.

• Appointments to the panel of chairmen made by the Treasury before the 1983 Act remain valid despite the repeal of the earlier enabling provision.
• The terms of anyone appointed as President, chairman or other tribunal member before 1 April 1986 continue unchanged.
• These protections apply provided the person still holds office when the 1994 Act comes into force.
• The re-enactment of the earlier tribunal rules as Schedule 12 to the 1994 Act does not override existing appointment terms.