Local Government Finance Act 1988
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Change 1
63L Appeals to valuation tribunal
(1) This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5). (2) The person may appeal to a valuation tribunal established under paragraph 1 of Schedule 11 within 30 days beginning with the day on which the billing authority or the Welsh Ministers notify the person of their conclusions in accordance with section 63K(6). (3) The valuation tribunal may confirm the notice or require it to be withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).
63L Appeals to valuation tribunal
(1) This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5). (2) The person may appeal to a valuation tribunal established under paragraph 1 of Schedule 11 within 30 days beginning with the day on which the billing authority or the Welsh Ministers notify the person of their conclusions in accordance with section 63K(6). (3) The valuation tribunal may confirm the notice or require it to be withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).
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