PART VIII ADMINISTRATION AND COLLECTION

Determinations and appeals

224 Procedure before Special Commissioners.

F11

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F12

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F13

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4

On an appeal before the Special Commissioners, the Special Commissioners may allow the appellant to put forward any ground of appeal not specified in the notice of appeal and may take it into consideration if satisfied that the omission was not wilful or unreasonable.

5

The Special Commissioners shall on an appeal to them confirm the determination appealed against unless they are satisfied that the determination ought to be varied or quashed.