119.    Nomination of president of tax court

 

(1)     The Judge-President of the Division of the High Court with jurisdiction in the area for which a tax court has been constituted must nominate and second a judge or an acting judge of the division to be the president of that tax court.

 

(2)     The Judge-President must determine whether the secondment referred to in subsection (1) applies for a period, or for the hearing of a particular case.

 

(3)     A judge will not solely on account of his or her liability to tax be regarded as having a personal interest or a conflict of interest in any matter upon which he or she may be called upon to adjudicate.