PART IV ASSESSMENT AND CLAIMS
F131AAppeals: notice of appeal
(1)
Notice of an appeal under section 31 of this Act must be given—
(a)
in writing,
(b)
within 30 days after the specified date,
(c)
to the relevant officer of the Board.
(2)
In relation to an appeal under section 31(1)(a) or (c) of this Act—
(a)
the specified date is the date on which the notice of amendment was issued, and
(b)
the relevant officer of the Board is the officer by whom the notice of amendment was given.
(3)
In relation to an appeal under section 31(1)(b) of this Act—
(a)
the specified date is the date on which the closure notice was issued, and
(b)
the relevant officer of the Board is the officer by whom the closure notice was given.
(4)
In relation to an appeal under section 31(1)(d) of this Act—
(a)
the specified date is the date on which the notice of assessment was issued, and
(b)
the relevant officer of the Board is the officer by whom the notice of assessment was given.
(5)
The notice of appeal must specify the grounds of appeal.
F2(6)
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