PART 3PROCEDURE

Written observations in reply17

1

Any party may submit to a Commissioner written observations in reply within one month of being sent written observations under regulation 16.

2

The office shall send a copy of any written observations in reply to every other party.

3

In the case of an appeal other than a penalty appeal, where—

a

written observations have been received under regulation 16; and

b

each of the Board and the appellant expresses the view that the decision appealed against was erroneous in point of law,

a Commissioner may make an order under section 14(7) of the 1998 Act setting aside the decision and may dispense with the procedure in paragraphs (1) and (2).