24Appeals: preliminary steps
(1)No appeal may be made under section 23 above unless—
(a)the aggrieved person serves a written notice under this section, and
(b)one of the conditions mentioned in subsection (4) below is fulfilled.
(2)A notice under this section must be served on—
(a)the charging authority concerned, where the grievance relates to an estimate mentioned in section 23(2)(e) above or to the imposition of a penalty by a charging authority;
(b)the community charges registration officer concerned, in any other case.
(3)A notice under this section must state the matter by which and the grounds on which the person is aggrieved.
(4)The conditions are that—
(a)the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that the authority or officer believes the grievance is not well founded, but the person is still aggrieved;
(b)the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;
(c)the period of 2 months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.
(5)Where a notice under this section is served on an authority or officer, it or he shall—
(a)consider the matter to which the notice relates;
(b)include in any notification under subsection (4)(a) above reasons for the belief concerned;
(c)include in any notification under subsection (4)(b) above a statement of the steps taken.