Paragraph 28 Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)

In regulation 8, after paragraph (4) there shall be inserted—

“(4A)

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

(4B)

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.”.