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1 Schedule 12 (constitution and procedure of VAT tribunals) is amended as follows. 2 In paragraph 3 (tenure of office of President)— a after sub-paragraph (5) insert— 5A The Lord Chancellor may remove a person from office under sub-paragraph (4), or nominate a person under sub-paragraph (5), only with the concurrence of all of the following— a the Lord Chief Justice of England and Wales; b the Lord President of the Court of Session; c the Lord Chief Justice of Northern Ireland. ; b after sub-paragraph (8) insert— 9 The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5). 10 The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5). 11 The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under sub-paragraph (5A) in relation to the nomination of a person under sub-paragraph (5)— a the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002; b a Lord Justice of Appeal (as defined in section 88 of that Act). 3 In paragraph 4— a that paragraph becomes sub-paragraph (1) of paragraph 4; b after that sub-paragraph insert— 2 The powers of the Lord Chancellor under sub-paragraph (1) may be exercised— a in relation to England and Wales only after consulting the Lord Chief Justice of England and Wales; b in relation to Northern Ireland only after consulting the Lord Chief Justice of Northern Ireland. 3 The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph. 4 The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph— a the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002; b a Lord Justice of Appeal (as defined in section 88 of that Act). 4 In paragraph 7 (membership of panels)— a in sub-paragraph (3)(c) for “Lord Chief Justice of Northern Ireland” substitute “ Lord Chancellor ” ; b for sub-paragraph (7) substitute— 7A The Lord Chancellor may, with the concurrence of the Lord Chief Justice of England and Wales, remove from office on the ground of incapacity or misbehaviour a chairman of VAT Tribunals appointed under sub-paragraph (3)(a). 7B The Lord President of the Court of Session may remove from office on the ground of incapacity or misbehaviour a chairman of VAT Tribunals appointed under sub-paragraph (3)(b).