Any person in relation to whom a levying authority makes a decision relating to the application or operation of these Regulations or, as the case may be, his executors may request a review of that decision by the Review Board appointed by that levying authority and constituted in accordance with regulation 69(3) of and Schedule 6 to the Community Charge Benefits (General) Regulations 198918(“the 1989 Regulations”).

Any request in terms of paragraph (1) shall be by notice which shall set out the grounds upon which a review is requested.

Regulations 70(2) and 71(4) and (5) of the 1989 Regulations shall apply, with the necessary modifications, for the purposes of a review under these Regulations as they apply for the purposes of a further review under the 1989 Regulations.

A levying authority shall comply with any decision of its Review Board.