(1) A Reporting Saint Lucia Financial Institution aggrieved by a decision of the Competent Authority under section 20 may, by notice of appeal, appeal to the appeal commissioners.
(2) Without prejudice to the Income Tax Act, the appeal commissioners may confirm or cancel an assessment under this Act.
(3) The Income Tax Act relating to appeals apply in relation to appeals under this section as they apply in relation to an appeal against a tax assessment.