SCHEDULES

SCHEDULE 10Soft drinks industry levy: appeals and reviews

Part 3Appeals

Determinations on appeal

I114

Subject to paragraph 15, on an appeal against a decision mentioned in paragraph 1(b) or (k) to (o), the appeal tribunal may—

a

affirm or cancel the decision;

b

substitute for that decision another decision that the Commissioners, or (as the case may be) an officer of Revenue and Customs had power to make;

c

vary the decision;

d

direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct;

e

require HMRC to conduct a review, or a further review, of the decision.