14U.K.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.
Commencement Information
I1Sch. 10 para. 14 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)