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Appeal tribunals. 13.(1) The Ministry shall by regulations provide for the establishment of a tribunal or tribunals to determine appeals by persons assessed to any levy imposed under this Act PS0800[and such regulations may include (a)provision as to the procedure to be followed on such an appeal; and (b)provision for summoning persons to attend and give evidence and produce documents and for authorising the administration of oaths to witnesses.] (2) If, on an appeal the appellant satisfies such a tribunal that he ought not to have been assessed to the levy or ought to have been assessed in a smaller amount, the tribunal shall rescind or, as the case may be, reduce the assessment, but [subject to subsection (2A)] in any other case shall confirm it. [(2A) If, on an appeal, it appears to such a tribunal that the appellant ought to have been assessed to the levy in a larger amount, the tribunal may increase the assessment accordingly.] (3) The Ministry may out of moneys provided by Parliament pay to members of tribunals established in accordance with regulations under this section [, and to any assessors appointed for the purposes of proceedings before such tribunals,] such fees or allowances, ..., as the Ministry may with the consent of the Ministry of Finance determine [and may out of moneys so provided pay to any other persons such allowances as the Ministry may with the consent of the Ministry of Finance determine for the purposes of, or in connection with, their attendance at such tribunals.] [(3A) The Department may pay such remuneration as it may, with the consent of the Department of the Civil Service, determine to (a)the President of the Industrial Tribunals; (b)any person who is a whole-time member of a panel of chairmen of tribunals which is appointed in accordance with regulations under subsection (1).] (4) Regulations under this section shall be subject to negative resolution.
© 1964 Crown Copyright
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