Where the appellant is an employee or member of the relevant valuation tribunal, his appeal shall not be dealt with by that tribunal but by such other valuation tribunal as may be appointed for that purpose by the Secretary of State.

Where it appears to the president of the relevant valuation tribunal that by reason of a conflict of interests, or the appearance of such a conflict, it would be inappropriate for an appeal to be dealt with by that tribunal, the Secretary of State shall, on being so notified by the president, appoint another tribunal to deal with that appeal.

Where the appellant is a former member or employee of the valuation tribunal by which, in pursuance of any provision of this regulation, his appeal would fall to be dealt with, and the president determines that it shall not be dealt with by that tribunal, it shall be dealt with by such other tribunal as may be appointed for the purpose by the Secretary of State.