The Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) (Amendment) Regulations 1998

4.  In regulation 17 for paragraph (5) there shall be substituted the following paragraphs—

“(5) A claimant who has made an appeal to an authorised person under paragraph (2) may make a further appeal to the appropriate court in accordance with paragraph (6)—

(a) if his appeal under paragraph (2) has been rejected under paragraph (4) and the further appeal is made within 28 days of his being served with notification to that effect under paragraph (4)(b); or

(b) if the authorised person has not notified him of the outcome of his appeal in accordance with paragraph (4) and 56 days have elapsed since he appealed,

and, if the court finds that either of the grounds mentioned in paragraph (1)(a) have been established, it shall order the Secretary of State to refund the disputed charge.

(6) A further appeal in accordance with paragraph (5) lies—

(a) in relation to a vehicle that was stationary on a public road in England or Wales, to a magistrates' court by way of complaint;

(b) in relation to a vehicle that was stationary on a public road in Scotland, to the Sheriff by way of summary application;

(c) in relation to a vehicle that was stationary on a public road in Northern Ireland, to a court of summary jurisdiction.”