These Regulations amend the Valuation and Community Charge Tribunals Regulations 1989. The main change in consequence of the Local Government Finance Act 1992 (“the Act”) is the addition of Part V (Council Tax Appeals) which prescribes the procedures for dealing with appeals under section 16 of the Act (appeals: general), appeals against penalties under paragraph 3(1) of Schedule 3 to the Act and appeals against completion notices under paragraph 4 of Schedule 4A to the Local Government Finance Act 1988 as it applies for council tax purposes.