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(2) If, on an appeal, the appellant satisfies the tribunal established in accordance with regulations under this section that he ought not to have been assessed to the levy or ought to have been assessed in a smaller amount, the tribunal shall rescind, or as may be appropriate, reduce the assessment, but in any other case shall confirm it, and any decision of the tribunal shall be final.
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(3) A person who is a member of a tribunal established in accordance with regulations under this section shall be paid, out of moneys provided by the Oireachtas, such fee for attendance at meetings of the tribunal and such allowances for expenses incurred by him as the Minister, with the consent of the Minister for Finance, determines.
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