6

If, on an appeal, it appears to the majority of the Commissioners present at the hearing, by examination of the appellant on oath or affirmation, or by other F1. . . evidence—

a

that, by reason of an amendment under section 28A(2) or (4) of this Act, the appellant is overcharged by a self-assessment;

b

that, by reason of an amendment under section 28B(3) or 30B(1) of this Act, any amounts contained in a partnership statement are excessive; or

c

that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

7

If, on an appeal, it appears to the Commissioners—

a

that the appellant is undercharged to tax by a self-assessment which has been amended under section 28A(2) or (4) of this Act;

b

that any amounts contained in a partnership statement which has been amended under section 28B(3) or 30B(1) of this Act are insufficient; or

c

that the appellant is undercharged by an assessment other than a self-assessment,

the assessment or amounts shall be increased accordingly.