29A.—(1) The Minister shall, from time to time, establish one or more panels of suitable persons (in this section referred to as an "appeals panel") to consider appeals under section 29.

(2) A member of an appeals panel—

(a) shall be appointed to the panel for such period as the Minister may determine,

(b) shall be paid such fees and expenses as the Minister, with the consent of the Minister for Public Expenditure and Reform, may from time to time determine,

(c) may at any time be removed from the panel by the Minister for stated reasons, and

(d) shall be independent and impartial in carrying out his or her functions.

(3) Where the Minister receives a notice of appeal under section 29, he or she shall establish a committee of 3 members of an appeals panel to consider the appeal concerned (in this section and sections 29B to 29F referred to as an "appeals committee").

(4) The Minister shall nominate one member of an appeals committee to be the chairperson of the committee for the purposes of the appeal concerned and, in the case of an equal division of votes, the chairperson shall have a second or casting vote.

(5) The Minister may, where he or she considers it necessary to do so—

(a) prior to an oral hearing in respect of an appeal under section 29(1)(a), (b) or (c)(ii), or

(b) prior to the examination and determination of an appeal under section 29(1)(c)(i),

replace a member of an appeals committee (including the chairperson) with another member of an appeals panel.

(6) The Minister may furnish such support of an administrative nature to an appeals committee as the Minister considers necessary to enable the appeals committee to perform its functions.

(7) An appeals committee shall act in accordance with procedures determined under section 29B.]