81Appeals against refusal to grant exemption or revocation of exemption

81 Appeals against refusal to grant exemption or revocation of exemption

81 Appeals against refusal to grant exemption or revocation of exemption

(1) This section applies if the Corporation refuses to grant an exemption to an employer, or revokes an exemption granted to an employer, under section 40 (Exemption from lodging return).

(2) The employer may appeal to the Committee against the Corporation’s decision.

(3) If an appeal is made, the Committee must—

(a) if satisfied that the exemption should be granted or should not have been revoked—direct the Corporation to grant or reinstate the exemption (as the case requires), or

(b) in any other case—confirm the Corporation’s decision.