(1) A person who is dissatisfied with a decision of the High Court may, within 42 calendar days after being notified of the decision, appeal to the Court of Appeal and the Court of Appeal 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.
(2) An appeal to the Court of Appeal may be made only 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.