# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 20: Notice of appeal


(1) Notice of an appeal under regulation 19 must be given—
(a) in writing;
(b) within 30 days after the date on which the notice of the decision to refuse the application was issued; and
(c) to the officer of the Board by whom that notice was given.
(2) The notice of appeal must 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 deliberate or unreasonable.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/20 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.