10.—(1) If a person on whom a notice is served under regulation 9(3) is dissatisfied with the result of the review, he may appeal to the Valuation Tribunal.
(2) The Department or any person aggrieved by a decision of the Valuation Tribunal under paragraph (1) as being erroneous on a point of law may require the Valuation Tribunal to state and sign a case for the Court of Appeal.