{
  "url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1988/regulation-4",
  "json_url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1988/regulation-4.json",
  "legislation": "uksi/1988/1880",
  "legislation_title": "The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1988",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Appeal",
  "text": "(1) An appeal by a person (in this regulation referred to as “the appellant”) under paragraph 3(a) of Schedule 2 to the Act (appeal consequent on issue of demand notice) shall be made in writing and shall—\n(a) state the name and address of the appellant;\n(b) refer to the demand notice (and its date) in connection with which the appeal is made;\n(c) set out all the reasons for the appeal, along with any evidence in support thereof;\n(d) state the date on which the appeal is made; and\n(e) be signed by the appellant or his agent, who shall state his name and address.\n(2) The appeal shall be lodged with the levying authority within a period of 28 days beginning on the day after the day on which the demand notice is issued to the appellant.\n(3) Where the functions of a levying authority under paragraph 3(a) of Schedule 2 to the Act are exercised on behalf of the levying authority by a housing body in pursuance of arrangements made under paragraph 5 of that Schedule, then, for the reference to the levying authority in paragraph (2) above, there shall be substituted a reference to that housing body.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 5 was amended by the 1988 Act, Schedule 12, paragraph 36(7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1880/regulation/4",
    "retrieved_at": "2026-10-29T15:55:48.644637+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}