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116.—(1) An interested person who is aggrieved at the decision of a collecting authority to grant charitable relief may appeal to the appointed person on the ground that the collecting authority has incorrectly determined the value of the interest in land in respect of which the claim was allowed.
(2) An appeal under this regulation must be made before the end of the period of 28 days beginning with the date of the decision of the collecting authority on the claim for charitable relief.
(3) An appeal under this regulation will lapse if the relevant development is commenced before the appointed person has notified the appellant of the decision on the appeal.
(4) Where an appeal under this regulation is allowed the appointed person may amend the amount of charitable relief granted to the appellant.
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