CIL regulations must provide for a right of appeal on a question of fact in relation to the application of methods for calculating CIL to a person appointed by the Commissioners for Her Majesty's Revenue and Customs.
The regulations must require that the person appointed under subsection (1) is—
a valuation officer appointed under section 61 of the Local Government Finance Act 1988 (c. 41), or
a district valuer within the meaning of section 622 of the Housing Act 1985 (c. 68).
Regulations under this section or section 208(5)(d)(ii) may, in particular, make provision about—
the period within which the 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.
In any proceedings for judicial review of a decision on an appeal, the defendant shall be the Commissioners for Her Majesty's Revenue and Customs and not the person appointed under subsection (1).