6.—(1) An appeal under paragraph 4 shall be instituted by a notice of appeal—N.I.
(a)signed by the appellant; and
(b)stating the reasons for objecting to the completion notice.
(2) The appellant may, at any time before the Commissioner's decision on the appeal has been issued, abandon the appeal by serving a notice in that behalf on the Commissioner.
7.—(1) Without prejudice to Article 53 as it applies by virtue of paragraph 8(1), where an appeal is made to the Commissioner under paragraph 4, the Commissioner shall investigate the subject matter of the appeal and shall review the completion notice.N.I.
(2) In the course of his investigation the Commissioner shall afford to every person who appears to him to be concerned therewith an opportunity to comment on the subject matter of the appeal and to furnish oral or other evidence respecting it.
(3) Without prejudice to sub-paragraph (2), the Commissioner may obtain information from such persons and in such manner and make such inquiries as he considers appropriate, and may call for a report from any suitably qualified person.
(4) Where the Commissioner—
(a)dismisses an appeal; or
(b)determines a day under paragraph 4(2),
he shall serve notice of the dismissal or, as the case may require, a statement of his reasons for making that determination, on
(i)the appellant;
(ii)the Department; and
(iii)every other person who submitted comments or furnished evidence to the Commissioner in connection with the appeal.
8.—(1) Article 53 (power of Commissioner to transfer appeal to Lands Tribunal) shall, subject to sub-paragraph (2), apply to an appeal made to the Commissioner under paragraph 4 as it applies to an appeal made to him under Article 51.N.I.
(2) In Article 53 as it applies by virtue of sub-paragraph (1), paragraph (2)(a) shall have effect as if for the words from “Article 54” to “under that Article” there were substituted the words “ paragraph 4 of Schedule 8B ”.
[F29.—(1) The appellant may appeal to the appropriate Tribunal from a decision of the Commissioner on an appeal under paragraph 4.N.I.
(2) Paragraphs (2) and (3) of Article 54 (appeal from decision of Commissioner) shall apply on an appeal under this paragraph as they apply on an appeal under that Article (and Article 54A applies accordingly).]]
F2Sch. 8B para. 9 substituted (1.10.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 17, 19(1), Sch. 1 para. 8; S.R. 2011/16, art. 2(2), Sch. 2