(1) The Appeal Board shall consist of the Chairman or a Deputy Chairman who shall preside at the hearing and such number of persons, not being fewer than 2, from the panel referred to in section 61(5) as the Chairman may appoint to be members of the Appeal Board to hear any appeal.
(2) In relation to the hearing of appeals every question before the Appeal Board shall be determined by the opinion of the majority of the members hearing the appeal except a question of law which shall be determined by the Chairman or (where appropriate) the Deputy Chairman; in the case of an equality of votes the Chairman or Deputy Chairman shall have a casting vote.
(3) In hearing an appeal the Appeal Board may-
(a) receive and consider any material, whether by way of oral evidence, written statements, documents or otherwise, and whether or not it would be admissible in a court of law;
(b) by notice in writing signed by the Chairman, summon any person-
(i) to produce to it any document that is relevant to the appeal and is in his custody or under his control; or
(ii) to appear before it and to give evidence relevant to the appeal;
(c) administer oaths and affirmations;
(d) require evidence to be given on oath or affirmation;
(e) make an award of such sum, if any, in respect of the costs involved in the appeal as is just and equitable in all the circumstances of the case.
(4) After hearing an appeal made in respect of an occupational retirement scheme-
(a) under section 8, the Appeal Board may determine the appeal by confirming the Registrar's decision or directing the Registrar to issue an exemption certificate in respect of the scheme;
(b) under section 13, the Appeal Board may determine the appeal by confirming the Registrar's decision or directing the Registrar to restore the relevant exemption certificate;
(c) under section 19, the Appeal Board may determine the appeal by confirming the Registrar's decision or directing the Registrar to register the scheme;
(d) under section 46, the Appeal Board may determine the appeal by confirming the Registrar's decision or directing the Registrar to restore the registration of the scheme.