SCHEDULES
SCHEDULE 18 Company tax returns, assessments and related matters
Part XI Supplementary provisions
Notices of appeal
92
(1)
This paragraph applies in relation to any appeal under this Schedule.
(2)
The notice of appeal shall specify the grounds of appeal.
(3)
On the hearing of the appeal the Commissioners may allow the appellant to put forward grounds not specified in the notice, and take them into consideration, if satisfied that the omission was not wilful or unreasonable.