Where on an application made to the Secretary of State for a payment under section 166 it is claimed that an employer is liable to pay an employer's payment, there shall be referred to an employment tribunal—
any question as to the liability of the employer to pay the employer's payment, and
any question as to the amount of the sum payable in accordance with section 168.
For the purposes of any reference under this section an employee who has been dismissed by his employer shall, unless the contrary is proved, be presumed to have been so dismissed by reason of redundancy.