(1) A person who is aggrieved by a decision of the Director of Finance under section 95, may make an application for an appeal in the prescribed form.
(2) An application for an appeal must —
(a) contain the date on which it is signed by the aggrieved person;
(b) state, in relation to the aggrieved person, the following —
(i) the name,
(ii) the profession,
(iii) the date that the decision of the Director of Finance was made,
(iv) the person or authority from whose decision the appeal is made,
(v) the decision which the aggrieved person seeks from the Appeals Tribunal,
(vi) an address to which a notice or other document may be sent from the Appeals Tribunal, and
(vii) the reasons in detail for the appeal, and
(c) be supported by relevant documents, materials or other information.