96Powers of Tribunal on appeal
This section has no associated Explanatory Notes
(1)On an appeal under section 95(2), the Tribunal may—
(a)affirm the Commissioner’s determination, or
(b)annul the Commissioner’s determination.
(2)On an appeal under section 95(4), the Tribunal may—
(a)affirm the enforcement action,
(b)vary the enforcement action (including, but not limited to, by taking enforcement action of a different kind), or
(c)annul the enforcement action.
(3)The Tribunal must notify D and the Commissioner of its decision on an appeal under section 95.
(4)Any decision of the Tribunal on an appeal under section 95 has the same effect, and may be enforced in the same manner, as a determination of the Commissioner.