PART VIII ADMINISTRATION AND COLLECTION
Determinations and appeals
222 Appeals against determinations.
1
A person on whom a notice under section 221 above has been served may, within thirty days of the service, appeal against any determination specified in it by notice in writing given to the Board and specifying the grounds of appeal.
2
Subject to the following provisions of this section the appeal shall be to the Special Commissioners.
3
Where—
a
it is so agreed between the appellant and the Board, or
b
the High Court, on an application made by the appellant, is satisfied that the matters to be decided on the appeal are likely to be substantially confined to questions of law and gives leave for that purpose,
the appeal may be to the High Court.
F14
An appeal on any question as to the value of land in the United Kingdom may be to the appropriate tribunal.
4A
If and so far as the question in dispute on any appeal under this section to the Special Commissioners or the High Court is a question as to the value of land in the United Kingdom, the question shall be determined on a reference to the appropriate tribunal.
4B
In this section “the appropriate tribunal” means—
a
where the land is in England or Wales, the Lands Tribunal;
b
where the land is in Scotland, the Lands Tribunal for Scotland;
c
where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.
5
In the application of this section to Scotland, for references to the High Court there shall be substituted references to the Court of Session.