Appeals against certification11

In regulation 37–

a

in paragraph (2), for “before 1st April 2001” there is substituted “ before 1st April 2005 or, if later, before the expiry of six months after a copy of the certificate was sent in accordance with regulation 36(4)”;

b

at the end there is added–

5

No appeal may be made against a certification given by an appropriate valuation officer for the purposes of paragraph 4(2) of Schedule 5 (chargeable amounts for new class).