Article 21 Hearings and determinations in the case of appeals against an information notice

This rule applies to any appeal under section 48(1) of the 1998 Act, section 57(2) of the 2000 Act or section 57(2) as applied, as modified, by regulation 18 of the 2004 Regulations in respect of an information notice.

Subject to paragraph (3) below, any hearing of or relating to an appeal to which this rule applies shall be by the chairman sitting alone, and any appeal or issue relating to an appeal to which this rule applies shall be determined by the chairman sitting alone.

Paragraph (2) above does not apply where it appears to the chairman that a hearing or determination by the Tribunal constituted in accordance with paragraph 4 of Schedule 6 to the 1998 Act is necessary in the interests of justice, taking into account any representations made under rule 4(3) or 8(5) above.