PART 5Council Tax Appeals
Appeals41.
(1)
An appeal will lie to the High Court on a question of law arising out of a decision or order which is given or made by a Tribunal on an appeal and may be made by any party to the appeal.
(2)
Subject to paragraph (3), an appeal under paragraph (1) may be dismissed if it is not made within four weeks of the date on which notice is given of the decision or order that is the subject matter of the appeal.
(3)
Where—
(a)
in relation to an application under paragraph (1) of regulation 39 made within four weeks of the date on which notice was given of the decision which is the subject matter of the appeal, notice is given as mentioned in paragraph (8)(a) of that regulation, or
(b)
notice is given as mentioned in paragraph (8)(b) of that regulation,
the appeal may be dismissed if it is not made within four weeks of the service of the notice under that paragraph (8)(a) or (b).
(4)
The High Court may confirm, vary, set aside, revoke or remit the decision or order of the Tribunal, and may make any order which the Tribunal could have made.
(5)
Billing authorities must act in accordance with any order made by the High Court; and paragraph 10A of Schedule 11 to the 1988 Act will have effect subject to this requirement.