PART 10Appeals
CHAPTER 2Decisions of the Commissioners
Appeals against decisions of the Commissioners99
F11
A person may appeal to the tribunal in accordance with regulation 100 if the person is the subject of a decision by the Commissioners under—
a
regulation 25(2), to issue a direction;
b
regulation 58, to the effect that a person is not a fit and proper person (unless the decision is required by virtue of paragraph (3) of that regulation);
c
regulation 59(1), to refuse to register an applicant;
d
regulation 60, to suspend or cancel the registration of a registered person;
e
regulation 76, to impose a penalty or publish a censuring statement;
f
regulation 78(2), to impose a prohibition.
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3
4
The tribunal hearing an appeal under paragraph (1) has the power to—
a
quash or vary any decision of the Commissioners, including the power to reduce any penalty to such amount (including nil) as the tribunal thinks appropriate; and
b
substitute the tribunal's own decision for any decision quashed on appeal.
5
For the purpose of an appeal under this regulation, the meaning of “tribunal” is as defined in section 82 of the Value Added Tax Act 1994 (meaning of tribunal) M6.