# The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988, Regulation 4: Appeal


(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—
(a) state the name and address of the appellant;
(b) refer to the demand notice (and its date) in connection with which the appeal is made;
(c) set out all the reasons for the appeal, along with any evidence in support thereof;
(d) state the date on which the appeal is made; and
(e) be signed by the appellant or his agent, who shall state his name and address.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1988/1880/regulation/4 (the official version)
Page: https://openlegislation.uk/community-charges-levying-collection-and-payment-scotland-regulations-1988/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.