Regulation 13
Notification of decision of appeal panel
of Goods and Services Tax (Appeals Procedure for Board of Review) Regulations 2023
Subsidiary LegislationIn forceProvision 14 of 23
Regulation 13
Subregulation 1
The decision of an appeal panel in respect of an appeal —
(a)
may be conveyed to the parties by the secretary by rendering a written copy of the decision to them duly signed by all the members of the appeal panel; or
(b)
may be delivered orally before the parties by any member of the appeal panel.
Subregulation 2
To avoid doubt, where paragraph (1)(b) applies, it is not necessary for all the members of the appeal panel to reassemble merely for the purpose of delivering the decision.
Subregulation 3
Where the decision of the appeal panel is the decision of a majority, that fact must be stated.