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[F16ARules made under this Schedule may make provision for enabling an appeal [F2to the Tribunal] brought by a person who, at the time when the notice of appeal was given, did not reside in any part of the United Kingdom to be heard by one of the Tribunals appointed for Scotland or, as the case may be, for Northern Ireland where, on an application in that behalf by the appellant made in such manner as may be prescribed by the rules to such authority as may be so prescribed, that authority is satisfied—E+W+S+N.I.
(a)that the appellant has a closer connection with Scotland or, as the case may be, with Northern Ireland than with England and Wales; or
(b)that there is some other good reason for the appeal to be heard in Scotland or, as the case may be, Northern Ireland.]
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