SCHEDULE 1Infrastructure-levy regulations

Appeals

12

Infrastructure-levy regulations may—

a

establish a process for appealing against a decision—

i

that infrastructure levy is payable, or

ii

about what the payable amount is,

b

provide that such an appeal is to be made to—

i

the Scottish Ministers, or

ii

a person appointed by them,

c

enable the person to whom such an appeal is made to set rules (or further rules, in addition to those set by the regulations) about the conduct of the appeal,

d

in respect of such appeals—

i

prescribe fees, and

ii

make provision allowing expenses to be awarded.