Version Superseded: 01/04/2009
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 92.
92(1)This paragraph applies in relation to any appeal under this Schedule.U.K.
(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.
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