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.