(1) An appeal lies to the Irish Financial Services Appeals Tribunal (in this Regulation referred to as the "Tribunal") against the determination of the valuer under Regulation 133.
(2) This Regulation applies to the resolution authority in the same manner as it applies to a shareholder or creditor who has or claims a right to compensation.
(3) The independent valuer is to be the respondent to an appeal under paragraph (1).
(4) On hearing an appeal under paragraph (1), the Tribunal may substitute its own determination or confirm, annul or vary the determination appealed from and may make any other consequential order.
(5) The Tribunal shall determine an appeal under paragraph (1) as expeditiously as possible consistent with fairness and on the basis of the material that was before the independent valuer other than where the Tribunal is of the opinion that a further submission or submissions should be sought.
(6) In deciding, for the purposes of an appeal under paragraph (1), whether the
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