These Regulations, which apply in relation to England only, set out the procedures to be followed in connection with appeals relating to council tax or non-domestic rating that arise under:section 16 of the Local Government Finance Act 1992 (appeals relating to chargeable dwellings for council tax purposes and as to liability for, and the amount payable by way of, council tax);regulation 7 or 10 of the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 (S.I. 2009/2270) (appeals against invalidity notices and proposed alterations to council tax valuation lists);regulation 8 or 13 of the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 (S.I. 2009/2268) (appeals against invalidity notices and proposed alterations to non-domestic rating lists);paragraph 4 of Schedule 4A to the Local Government Finance Act 1988 as it applies for the purposes of—Part 3 of that Act (appeals against non-domestic rating completion notices); andPart 1 of the Local Government Finance Act 1992 (appeals against council tax completion notices);paragraph 5C of Schedule 9 to the Local Government Finance Act 1988 (appeals against imposition of a non-domestic rating penalty); orparagraph 3 of Schedule 3 to the Local Government Finance Act 1992 (appeals against imposition of a council tax penalty).