70Appeal in relation to exemption from giving returns

70 Appeal in relation to exemption from giving returns

70 Appeal in relation to exemption from giving returns

(1) An employer may appeal to the Committee against a decision of the Corporation to refuse to grant an exemption to the employer, or revoke an exemption granted to the employer, under section 35.

(2) The Committee must determine the appeal by—

(a) directing the Corporation to grant or reinstate the exemption, or

(b) confirming the Corporation’s decision.