The Valuation and Community Charge Tribunals (Amendment) (England) Regulations 1995
These Regulations amend the Valuation and Community Charge Tribunals Regula– tions 1989, which established the valuation tribunals and, as amended, prescribe procedures for dealing with appeals under section 23 of, and paragraph 4 of Schedule 4A to, the Local Government Finance Act 1988 (“the 1988 Act”), in connection with community charges and against completion notices for non–domestic rating purposes respectively, and appeals under section 16 of and paragraph 3(1) of Schedule 3 to the Local Government Finance Act 1992 (c. 14) (“the 1992 Act”) in connection with council tax and penalties for council tax purposes respectively. The Regulations also amend the Council Tax (Alteration of Lists and Appeals) Regulations 1993 which provide for the determination by valuation tribunals of appeals under section 24 of the 1992 Act in connection with alterations to valuation lists and the Non–Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 which provide for such tribunals to determine appeals under section 55 of the 1988 Act in connection with alterations to non–domestic rating lists.