27. (1) An appeal shall—

(a) be made in writing,

(b) state the name and address of the appellant,

(c) state the subject matter of the appeal,

(d) state in full the grounds of appeal and the reasons, considerations and arguments on which they are based, and

(e) be accompanied by such fee (if any) as may be payable in respect of such appeal in accordance Part V.

(2) An appeal which does not comply with the requirements of sub-article (1) shall be invalid.

(3) Without prejudice to article 31, an appellant shall not be entitled to elaborate upon, or make further submissions in relation to, the grounds of appeal stated in the appeal or to submit further grounds of appeal and any such elaboration, submissions or further grounds of appeal that is or are received by the Board shall not be considered by it.

(4) (a) An appeal shall be accompanied by such documents, particulars or other information relating to the appeal as the appellant considers necessary or appropriate.

(b) Without prejudice to article 32, the Board shall not consider any documents, particulars or other information submitted by an appellant other than the documents, particulars or other information which accompanied the appeal.

F64[27 (5) An appeal shall be made by—

(a) sending the appeal by prepaid post to the Board, or

(b) leaving the appeal with an employee of the Board at the offices of the Board during office hours.]