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The Tax Credits (Appeals) Regulations (Northern Ireland) 2002
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- 2002 No. 403
- PART III
- CHAPTER IV
- Regulation 19
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Manner of providing expert assistance
19.—(1) Where an appeal tribunal requires one or more experts to provide assistance to it in dealing with a question of fact of special difficulty under Article 8(4) of the Order, such an expert shall, if the chairman or, in the case of an appeal tribunal which has only one member, that member, so requests, attend at the hearing and give evidence.
(2) If the chairman or, in the case of an appeal tribunal which has only one member, that member, considers it appropriate the expert shall enquire into and provide a written report on the question to be dealt with in accordance with paragraph (1).
(3) A copy of any written report received from an expert in accordance with paragraph (2) shall be supplied to every party to the proceedings.
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