The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988

Appeal

4.—(1) An appeal by a person (in this regulation referred to as “the appellant”) under paragraph 3(a) of Schedule 2 to the Act (appeal consequent on issue of demand notice) shall be made in writing and shall—

(a) state the name and address of the appellant;

(b) refer to the demand notice (and its date) in connection with which the appeal is made;

(c) set out all the reasons for the appeal, along with any evidence in support thereof;

(d) state the date on which the appeal is made; and

(e) be signed by the appellant or his agent, who shall state his name and address.

(2) The appeal shall be lodged with the levying authority within a period of 28 days beginning on the day after the day on which the demand notice is issued to the appellant.

(3) Where the functions of a levying authority under paragraph 3(a) of Schedule 2 to the Act are exercised on behalf of the levying authority by a housing body in pursuance of arrangements made under paragraph 5 of that Schedule(1), then, for the reference to the levying authority in paragraph (2) above, there shall be substituted a reference to that housing body.

(1)

Paragraph 5 was amended by the 1988 Act, Schedule 12, paragraph 36(7).