An appeal under section 82(1) against a decision shall be treated by the 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, the Tribunal shall consider any matter raised in the statement which constitutes a ground of appeal of a kind listed in section 84 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) ... against a decision the Tribunal may consider ... any matter which it thinks relevant to the substance of the decision, including ... a matter arising after the date of the decision.
But the Tribunal must not consider a new matter unless the Secretary of State has given the Tribunal consent to do so.
A matter is a "new matter" if—