Section 83

Subject to subsections (2) and (3), all proceedings before the Board must be heard in camera.

Where the Comptroller or the taxpayer applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings.

Where in the opinion of the Board any proceedings heard in camera ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the taxpayer concerned.