Section 3 Levy Board’s costs on appeal ... against assessment of levy.F6

The following subsection shall have effect where, under section 28 of the Act of 1963 (assessment F1... to levy) F2or under section 2 of the Horserace Betting Levy Act 1981 (appeals against notices of determination of liability to make payments on account), a F3person appeals in respect of an assessment notice F4or a notice of determination issued by the Levy Board in his case, and the appeal, having been referred to a tribunal established under section 29 of that Act, is either dismissed by the tribunal or abandoned by the person .

If the tribunal thinks it just that the F5person should make a payment towards expenses appearing to it to have been reasonably incurred by the Levy Board in connection with the appeal, the tribunal may certify accordingly and the Board shall be entitled to recover from the person as a debt due to them the amount specified in the certificate.