An appeal under section 82(1) against a decision shall be treated by F1the Tribunal as including an appeal against any decision in respect of which the appellant has a right of appeal under section 82(1).

If an appellant under section 82(1) makes a statement under section 120, F1the Tribunal shall consider any matter raised in the statement which constitutes a ground of appeal of a kind listed in section 84(1) against the decision appealed against.

Subsection (2) applies to a statement made under section 120 whether the statement was made before or after the appeal was commenced.

On an appeal under section 82(1) F2, 83(2) or 83A(2) against a decision F3the Tribunal may consider evidence about any matter which F4it thinks relevant to the substance of the decision, including evidence which concerns a matter arising after the date of the decision.

But subsection (4) is subject to the exceptions in section 85A.