118.—(1) A person on whom a demand notice is served which states a deemed commencement date may appeal to the appointed person on the ground that the collecting authority has incorrectly determined that date.
(2) An appeal under this regulation must be made before the end of the period of 28 days beginning with the day on which the demand notice is issued.
(3) Paragraphs (4) to (6) apply where an appeal under this regulation is allowed.
(4) All demand notices issued by the collecting authority in respect of the relevant development before the appeal was allowed cease to have effect.
(5) The appointed person must determine a revised deemed commencement date for the relevant development.
(6) The appointed person may quash a surcharge imposed by the collecting authority on the appellant.