“(1ZA)

In an appeal under regulation 37(1) of the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005143 or regulation 37(1) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005144, for the purposes of paragraph (1) of this rule the date on which the disputed decision was sent includes—

(i)

if an application for the disputed decision to be reviewed was made within the time specified in regulation 35(3) of either Regulations, the date on which notice of a decision not to undertake a review was served; or

(ii)

the date on which notice was served of a decision not to set aside the disputed decision on a review under regulation 35(1) of either Regulations.”;