19Review of assessment

19 Review of assessment

(1)  A party to a reference may apply for a review of assessment within 7 days after the issue of a certificate of assessment under regulation 18(4)(a) .

(2)  An application is to –

(a) be forwarded to the Tribunal and to the other parties to the matter; and

(b) specify any item in respect of which a review is sought; and

(c) state detailed reasons for seeking the review of each item.

(3)  On receiving an application, the Tribunal is to –

(a) fix a date, time and place for the review; and

(b) notify the parties at least 7 days before the date and time fixed under paragraph (a) .

(4)  In determining the application, the Tribunal –

(a) may allow or disallow any item reviewed; and

(b) may make such order in respect of costs as the Tribunal considers reasonable.

(5)  The Tribunal is to provide written reasons for the allowance or disallowance of any item reviewed.