Part 2 AGGREGATES LEVY
Review and appeal
41 Appeals against reviewed decisions
1
Subject to the following provisions of this section, an appeal shall lie to an appeal tribunal with respect to any of the following decisions—
a
any decision by the Commissioners on a review under section 40 above (including a deemed confirmation under subsection (8) of that section);
b
any decision by the Commissioners on any such review of a decision referred to in section 40(1) above as the Commissioners have agreed to undertake in consequence of a request made after the end of the period mentioned in section 40(3) above.
2
Where an appeal under this section relates to a decision (whether or not contained in an assessment) that an amount of aggregates levy is due from any person, that appeal shall not be entertained unless—
a
the amount which the Commissioners have determined to be due has been paid or deposited with them; or
b
on being satisfied that the appellant would otherwise suffer hardship—
i
the Commissioners agree, or
ii
the tribunal decide,
that it should be entertained notwithstanding that that amount has not been so paid or deposited.
3
On an appeal under this section relating to a penalty under paragraph 7 of Schedule 6 to this Act (evasion), the burden of proof as to the matters specified in paragraphs (a) to (c) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.