Valid from 27/11/2003
36Appeals to a tribunalU.K.
(1)Where the Commissioners—
(a)are required in accordance with section 33 to review a decision, or
(b)agree to do so on such a request as is mentioned in section 34(4),
an appeal lies to an appeal tribunal against any decision by the Commissioners on the review (including any confirmation under section 35(4)).
(2)An appeal lies under this section only if the appellant is one of the following persons—
(a)the person who required the review in question,
(b)where the person who required the review in question did so as representative of another person, that other person, or
(c)a representative of a person falling within paragraph (a) or (b).
(3)The powers of an appeal tribunal on an appeal under this section include—
(a)power to quash or vary a decision; and
(b)power to substitute the tribunal’s own decision for any decision so quashed.
(4)On an appeal under this section—
(a)the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on the Commissioners; but
(b)it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.