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12Infrastructure-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.
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