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10.—(1) At taxation, the auditor may only allow expenses if they are reasonable for conducting the appeal in a proper manner.
(2) The auditor is to disallow any expenses—
(a)that the auditor considers to be unnecessary;
(b)in relation to any part of the appeal where the party entitled to expenses was unsuccessful;
(c)where any part of the expenses have been incurred through the fault of the party entitled to them.
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