Value Added Tax Act 1994 Schedule 12

Constitution and procedure of tribunals

Schedule 12 previously set out the rules governing how VAT tribunals were constituted and the procedures they followed, but it was removed from the Act in 2009 when tribunal functions were transferred elsewhere.

• Schedule 12 originally detailed the constitution and procedural rules for VAT tribunals under the Value Added Tax Act 1994.
• The schedule was omitted in its entirety from the Act with effect from 1 April 2009.
• The removal was carried out by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56).
• VAT tribunal functions were transferred to the new unified tribunal system, replacing the previous standalone VAT tribunal arrangements.