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Appeal tribunals.
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22.—(1) The Minister shall make regulations providing for the establishment of a tribunal or tribunals to determine appeals by employers assessed to any levy imposed under this Act and such regulations may include—
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(a) provision as to the procedure to be followed on such an appeal;
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(b) provision for summoning persons to attend and give evidence and produce documents; and
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(c) provision for authorising the administration of oaths to witnesses.
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(2) If, on an appeal, the appellant satisfies a tribunal established in accordance with regulations under this section that he ought not to have been assessed to the levy or ought to have been assessed in a smaller amount, the tribunal shall rescind, or as the case may be, reduce the assessment, but in any other case shall confirm it, and any decision of the tribunal shall be final.
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(3) A person who is a member of a tribunal established in accordance with regulations under this section shall be paid, out of moneys provided by the Oireachtas, such fee for attendance at meetings of the tribunal and such allowances for expenses incurred by him as the Minister, with the consent of the Minister for Finance, determines.
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(4) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
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