AppealsE+W
56.—(1) An appeal lies to the Upper Tribunal in respect of a decision or order which is given or made by a valuation tribunal on—
(a)an appeal under regulation 24;
(b)an appeal against a completion notice;
(c)an appeal under paragraph 5C of Schedule 9 to the Act.
(2) An appeal does not lie to the Upper Tribunal in respect of a decision or order given or made by the VTW on appeal under regulation 18.
(3) An appeal under paragraph (1) against a decision or order may be made by any party—
(a)who appeared at the hearing or, if the appeal was disposed of by written representations, who made such representations, or
(b)whose application for the review of the decision on the ground set out in regulation 54(5)(b), has been determined by the valuation tribunal as mentioned in regulation 54(8)(b).
(4) An appeal under paragraph (1) may be dismissed if it is not made within 28 days of the date on which notice is given of the decision or order that is the subject matter of the appeal.
(5) But where—
(a)in relation to an application under paragraph (1) of regulation 54 (review of decisions) made within 28 days 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 28 days of the service of the notice under paragraph (8)(a) or (b) of that regulation.
(6) The Upper Tribunal may confirm, vary, set aside, revoke or remit the decision or order of the valuation tribunal, and may make any order the tribunal could have made.
(7) The VO must act in accordance with any order made by the Upper Tribunal; and paragraph 9 of Schedule 11 to the Act applies subject to this requirement.
Commencement Information
I1Reg. 56 in force at 1.4.2023, see reg. 1(2)