10.—(1) An appeal under article 9 above shall be initiated by serving a written notice of appeal on the local authority.
(2) The notice served under paragraph (1) above shall contain the following information:–
(a)the grounds on which the appeal is made; and
(b)the date on which the aggrieved person’s notice under article 9(2)(a) above was served on the local authority.
(3) Where a person is aggrieved as mentioned in article 9(1) above, any notice of appeal under paragraph (1) above shall require to be served within 4 months of the date of service by that person of the first notice under article 9(2)(a) above bringing the grievance in question to the attention of the local authority.
(4) On the receipt of a notice under paragraph (1) above, the local authority shall transmit it to the secretary of the valuation appeal panel for the area of that authority.
(5) Part IV of the Council Tax (Alterations of Lists and Appeals) (Scotland) Regulations 1993(1) shall apply to appeals under this Order as it applies to appeals under section 81(1) of the 1992 Act.
S.I. 1993/355, as amended by S.I. 1996/580.