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Finance Act 2017

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Determinations on appealE+W+S+N.I.

12On an appeal against a decision mentioned in paragraph 1(a) or (c) to (e), the appeal tribunal may affirm or cancel the decision.E+W+S+N.I.

13On an appeal against a decision mentioned in paragraph 1(f) to (j), the appeal tribunal may—E+W+S+N.I.

(a)affirm the decision, or

(b)substitute for that decision another decision that the Commissioners had power to make.

14Subject to paragraph 15, on an appeal against a decision mentioned in paragraph 1(b) or (k) to (o), the appeal tribunal may—E+W+S+N.I.

(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.

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—E+W+S+N.I.

(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.

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