Part 11Community Infrastructure Levy
215Appeals
1
CIL regulations must provide for a right of appeal on a question of fact in relation to the application of methods for calculating CIL to a person appointed by the Commissioners for Her Majesty's Revenue and Customs.
2
The regulations must require that the person appointed under subsection (1) is—
a
a valuation officer appointed under section 61 of the Local Government Finance Act 1988 (c. 41), or
b
a district valuer within the meaning of section 622 of the Housing Act 1985 (c. 68).
3
Regulations under this section or section 208(5)(d)(ii) may, in particular, make provision about—
a
the period within which the right of appeal may be exercised,
b
the procedure on an appeal, and
c
the payment of fees, and award of costs, in relation to an appeal.
4
In any proceedings for judicial review of a decision on an appeal, the defendant shall be the Commissioners for Her Majesty's Revenue and Customs and not the person appointed under subsection (1).