15(1)On an appeal against a decision mentioned in paragraph 1(k), (n) or (o), the appeal tribunal may allow the appeal only if it considers that—U.K.
(a)the Commissioners could not reasonably have been satisfied that there were grounds for the decision, or
(b)if information brought to the attention of the appeal tribunal had been available to the Commissioners at the time the decision was made, the Commissioners could not reasonably have been satisfied that there were grounds for the decision.
(2)Where sub-paragraph (1) applies in relation to a decision mentioned in paragraph 1(o) (giving of a direction), the direction has effect pending the determination of the appeal.
Commencement Information
I1Sch. 10 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)