32.—(1) A person will be disqualified from participating as a member in the hearing or determination of, or acting as Clerk or officer of a Tribunal in relation to, an appeal if that person is a member of the relevant billing authority.
(2) In this regulation “relevant billing authority” (“awdurdod bilio perthnasol”) means—
(a)in the case of an appeal against a completion notice, the billing authority in whose area is situated the dwelling which is the subject matter of the appeal; and
(b)in any other case, the billing authority whose decision is being appealed against.
(3) A person will be disqualified from participating as a member in the hearing or determination of, or acting as Clerk or officer of a Tribunal in relation to, an appeal if the appellant is that person’s spouse, civil partner or that person supports the appellant financially or is liable to do so.
(4) A person will not otherwise be disqualified from acting in any capacity in relation to an appeal by reason only of the fact that that person is a member of an authority which derives revenue directly or indirectly from payments in respect of council tax which may be affected by the exercise of that person’s functions.