Explanatory Note
(This note is not part of the Regulations)
These Regulations amend regulation 22 of the Valuation and Community Charge Tribunals (Amendment) Regulations 1993, which insert a new Part V (Council Tax Appeals) into the Valuation and Community Charge Tribunals Regulations 1989(1).
These Regulations amend regulation 36 of the inserted Part so as to secure that the time limits for initiating appeals in certain types of case run from the date when that regulation comes into force. They also amend an incorrect reference, in regulation 38 of the inserted Part, to a provision of the Council Tax (Alteration of Lists and Appeals) Regulations 1993.
(1)