Regulation 3

be in the form published on the MOF website;

be completed in accordance with the directions specified in the form;

be lodged through the MOF website;

include the following information:

the full name and address of the appellant;

an email address and any other particulars for the purpose of communicating by email with the appellant or the appellant’s authorised representative (as defined in regulation 9(3));

in the case of an appeal under section 57(5) of the Act —

a description of the declaration of the Comptroller that the appellant is objecting to and whether the appellant is seeking a cancellation or variation of that declaration; and

the date the appellant is informed of the Comptroller’s decision under section 57(4) of the Act;

in the case of an appeal under section 57(5A)(f) of the Act —

the share of moneys or proceeds of sale (as the case may be) mentioned in section 57(5A) of the Act, that the appellant claims to be entitled to; and

the date the appellant is informed of the Comptroller’s decision under section 57(5A)(e) of the Act;

in the case of an appeal under section 79(1) of the Act against an assessment under Part 17 of the Act —

the tax reference number of the taxpayer and the date of the Comptroller’s assessment; and

the date of the Comptroller’s notice of refusal to amend the assessment; and

be accompanied by any documents that may be specified in the form.

in Form 2 in the First Schedule; and

lodged with the secretary by email.