SCHEDULE 4PREPARATION OF ANNUAL BUDGETS AND HERITORS' RIGHTS TO REQUIRE REVIEW ETC.
Right of heritors to make representations and to require a review
7
A heritor may make written representations on the draft budget to the Commission no later than the period of 21 days beginning on the date of service of the provisional assessment notice.
8
If written representations are made under paragraph 7, the Commission must consider the representations and decide—
(a)
not to amend the draft budget, or
(b)
to amend the draft budget.
9
The Commission must notify all heritors of its decision under paragraph 8 and the reasons for its decision.
10
Where the draft budget is amended, the notice must specify the amount that would be payable by the heritor for the assessment year under section 10(2) if based on the amended draft budget and must include—
(a)
a copy of the amended draft budget,
(b)
the rate poundage and how it is calculated, and
(c)
an explanation of how the amount that would be payable by the heritor is calculated.
11
A notice under paragraph 9 must also include a statement explaining the budget review provisions set out in paragraphs 13 to 15.
12
Where a heritor has made representations, the notice to the heritor under paragraph 9 must be accompanied by the Commission's response to the heritor's representations.