Paragraph 14 F1

An appeal may be brought against a conclusion stated or amendment made by a closure notice.

Notice of the appeal must be given—

The notice of appeal must specify the grounds of appeal.

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F3Paragraphs 36A to 37 F4, 44 and 45 of Schedule 10 F5... applies in relation to an appeal under this paragraph as F6they apply in relation to an appeal under paragraph 35 of that Schedule.

On an appeal against an amendment made by a closure notice, the F7tribunal may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.

Where any such amendment is varied, whether by the tribunal or by the order of a court, paragraph 13 (giving effect to amendments under paragraph 11) applies (with the necessary modifications) in relation to the variation as it applied in relation to the amendment.