53.—(1) [F1Except in prescribed cases, where] an appeal is made to the Commissioner under Article 51 and the Commissioner is of the opinion that because of any difficulty arising or likely to arise in connection with, or in the course of determining, the appeal or for any other reason it is desirable that the appeal should be heard and determined by the Lands Tribunal, the Commissioner, with the consent of the President of the Lands Tribunal, may transfer the appeal to the Lands Tribunal.
(2) Where an appeal is transferred to the Lands Tribunal under this Article,—
(a)the Tribunal may exercise any power exercisable by it on an appeal under Article 54 and paragraph [F2(3)] of that Article shall apply as it applies on an appeal under that Article; and
(b)subject to any agreement as to costs, the costs of the appeal shall be defrayed by the Department and any power to ask or apply for a review of the taxation of any such costs shall (without prejudice to its exercise by the other party to any such agreement) be exercisable by the Department.
F1Words in art. 53(1) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 32; S.R. 2006/464, art. 2(2) Sch. 2
F2Word in art. 53(2)(a) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 34; S.R. 2006/464, art. 2(4)
Modifications etc. (not altering text)
C1Art. 53(1) excluded (1.4.2007) by Rates (Appeals) Regulations (Northern Ireland) 2007 (S.R. 2007/150), reg. 3