It shall be the duty of the president of the valuation tribunal to whose clerk a notice of objection is transmitted in pursuance of section 45 above to arrange for the appeal to which the notice relates to be heard and determined.
Subsections (5) and (6) of section 88 of the 1967 Act shall apply—
On the hearing of an appeal to a valuation tribunal against a determination under regulations under section 41A above or a determination under section 42 or 43 above the following persons, that is to say—
shall be entitled to appear and be heard as parties to the appeal and to call witnesses and to examine any witness before the tribunal.
On an appeal to a valuation tribunal against a determination under regulations under section 41A above or a determination under section 42 or 43 above, the tribunal—
but, subject to that and to the Drainage Rates (Appeals) Regulations 1970, the procedure of such a tribunal in relation to such an appeal shall be such as the tribunal may determine.
The tribunal which is convened under this section to determine an appeal against a determination under regulations under section 41A above or a determination under section 42 or 43 above shall, after hearing the persons mentioned in subsection (3) above or such of them as desire to be heard, do one of the following—
Section 77 of the 1967 Act (which provides for appeals from valuation tribunals to the Upper Tribunal) shall have effect in relation to a decision of a valuation tribunal on an appeal against a determination under regulations under section 41A above or a determination under section 42 or 43 above as if—
Where a determination under regulations under section 41A above or a determination under section 42 or 43 above of the amount of the annual value of any property is quashed or altered on appeal or is cancelled in accordance with section 45 above, then (except in so far as the parties agree otherwise)—
Where a determination under regulations under section 41A above or a determination under section 42 or 43 above which has been quashed is subsequently restored on appeal—
In this section "the 1967 Act" means the General Rate Act 1967.