(1)The First-tier Tribunal may review a decision made by it on a matter in a case, other than a decision that is an excluded decision for the purposes of section 11(1) (but see subsection (9)).
(2)The First-tier Tribunal's power under subsection (1) in relation to a decision is exercisable—
(a)of its own initiative, or
(b)on application by a person who for the purposes of section 11(2) has a right of appeal in respect of the decision.
(3)Tribunal Procedure Rules may—
(a)provide that the First-tier Tribunal may not under subsection (1) review (whether of its own initiative or on application under subsection (2)(b)) a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules;
(b)provide that the First-tier Tribunal's power under subsection (1) to review a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules is exercisable only of the tribunal's own initiative;
(c)provide that an application under subsection (2)(b) that is of a description specified for the purposes of this paragraph in Tribunal Procedure Rules may be made only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules;
(d)provide, in relation to a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules, that the First-tier Tribunal's power under subsection (1) to review the decision of its own initiative is exercisable only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules.
(4)Where the First-tier Tribunal has under subsection (1) reviewed a decision, the First-tier Tribunal may in the light of the review do any of the following—
(a)correct accidental errors in the decision or in a record of the decision;
(b)amend reasons given for the decision;
(c)set the decision aside.
(5)Where under subsection (4)(c) the First-tier Tribunal sets a decision aside, the First-tier Tribunal must either—
(a)re-decide the matter concerned, or
(b)refer that matter to the Upper Tribunal.
(6)Where a matter is referred to the Upper Tribunal under subsection (5)(b), the Upper Tribunal must re-decide the matter.
(7)Where the Upper Tribunal is under subsection (6) re-deciding a matter, it may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-deciding the matter.
(8)Where a tribunal is acting under subsection (5)(a) or (6), it may make such findings of fact as it considers appropriate.
(9)This section has effect as if a decision under subsection (4)(c) to set aside an earlier decision were not an excluded decision for the purposes of section 11(1), but the First-tier Tribunal's only power in the light of a review under subsection (1) of a decision under subsection (4)(c) is the power under subsection (4)(a).
(10)A decision of the First-tier Tribunal may not be reviewed under subsection (1) more than once, and once the First-tier Tribunal has decided that an earlier decision should not be reviewed under subsection (1) it may not then decide to review that earlier decision under that subsection.
(11)Where under this section a decision is set aside and the matter concerned is then re-decided, the decision set aside and the decision made in re-deciding the matter are for the purposes of subsection (10) to be taken to be different decisions.
Modifications etc. (not altering text)
C1Ss. 9-13 excluded (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 177(1)(b), 194(2) (with s. 177(2)); S.I. 2018/33, art. 2(i)
C2Ss. 9-13 excluded (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 184(3), 194(2); S.I. 2018/33, art. 2(i)
Commencement Information
I1S. 9 wholly in force at 3.11.2008; s. 9 not in force at Royal Assent see s. 148; s. 9(3) in force at 19.9.2007 by S.I. 2007/2709, art. 2(a); s. 9(1)(2)(4)-(11) in force at 3.11.2008 by S.I. 2008/2696, art. 5(a)