Part 10A, Section 204V: Appeals Effect
Subsection (1) provides regulation-making powers for, or in connection with, IL appeals. The appeals system for IL will therefore be similar to the existing CIL system (see box below).
	Subsection (2) elaborates on the kind of appeal provisions that can be provided for through IL regulations, in particular: who may make an appeal; the grounds on which an appeal is made; the court, tribunal or other person who is to determine the appeal; the period within which a right of appeal may be exercised; the procedure on an appeal; and the payment of fees and award of costs, in relation to an appeal.
	Subsection (3) requires IL regulations to provide for a right of appeal on a question of fact relating to the methods for calculating IL. This includes an appeal on a question of valuation for the purposes of IL.
	Subsection (4) enables regulations to specify who the defendant will be in the case of a judicial review against an appeal decision.
Example (1): Grounds for appeal
The wide power provided in subsection (1) will enable provision to be made that includes all the separate appeal provisions set out in the CIL appeal powers, in addition to grounds for appeal that may be IL specific. For example the final valuation of a development’s gross development value. Examples of grounds for appeal that could be replicated through this power include the calculation of the chargeable amount, the apportionment of liability, application of relief or surcharges or application to a residential extension or annexe.