PART VAPPEAL TRIBUNALS
Composition of appeal tribunals22
1
Subject to paragraph (2), for the purposes of Schedule 7 to the Act and Regulations made thereunder, an appeal tribunal shall consist of—
a
a financially qualified panel member and a legally qualified panel member where the appeal may require consideration by members of the appeal tribunal of issues which are, in the opinion of the President, difficult and which relate to—
i
profit and loss accounts, revenue accounts or balance sheets relating to any enterprise;
ii
an income and expenditure account in the case of an enterprise not trading for profit; or
iii
the accounts of any trust fund; and
b
in any other case, a legally qualified panel member.
2
The President may determine that an appeal tribunal constituted in accordance with paragraph (1) shall include an additional member drawn from the panel constituted under section 6 of the Social Security Act 1998 for the purposes of providing experience for that additional member or for assisting the President in the monitoring of standards of decision making by panel members.
3
Subject to paragraph (2), an appeal tribunal determining a misconceived appeal as a preliminary issue in accordance with regulation 23(1) of these Regulations and regulation 48 of the Decisions and Appeals Regulations 1999 shall consist of a legally qualified panel member.