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