(1) A person who is dissatisfied with a decision of the Appeal Commissioners may, within 30 calendar days after being notified of the decision, lodge a notice of appeal with the High Court; and the person appealing shall serve a copy of the notice of appeal on the other party to the proceeding before the Appeal Commissioners.
(2) An appeal to the High Court under subsection (1) may be made on questions of law including questions of mixed fact and law and the notice of appeal must state the questions of law that will be raised on the appeal.
(3) On an appeal under this section the High Court may —
(a) confirm, increase or order the reduction of any assessment;
(b) make such other order as it thinks fit; and
(c) make such order as to costs as it thinks fit.