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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 4
- Appeals out of time
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Appeals out of time
8An appeal under paragraph 7 above may be brought out of time with the consent of the Board or the Special Commissioners; and the Board—
(a)shall give that consent if satisfied, on an application for the purpose, that there was a reasonable excuse for not bringing the appeal within the time limited and that the application was made thereafter without unreasonable delay; and
(b)shall, if not so satisfied, refer the application for determination by the Special Commissioners.
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