(1)In this section “the tribunal” means—
(a)in relation to appeals in England and Wales or Scotland, and in relation to appeals in Northern Ireland against a requirement to account for an amount under regulations made under section 14, the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal, and
(b)in relation to other appeals in Northern Ireland, an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (“the 1998 Order”).
(2)On an appeal under section 23(1) or (2), the tribunal may—
(a)confirm the decision of the Commissioners,
(b)set aside the decision of the Commissioners, or
(c)allow the appeal in part.
(3)On an appeal under section 23(3) or (4), the tribunal may—
(a)if it appears that no penalty has been incurred, set the decision to impose the penalty aside;
(b)if the amount of the penalty appears to be appropriate, confirm the decision to impose it and its amount;
(c)if the amount set appears to be excessive, reduce it to such other amount (including nil) as they consider appropriate;
(d)if the amount set appears to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.
(4)In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007 (c. 15), a person who is found liable to a penalty by the First-tier Tribunal has a right of appeal to the Upper Tribunal, and on such an appeal the Upper Tribunal has a similar jurisdiction to that conferred on the tribunal by subsection (3).
(5)For the purposes of Article 15 of the 1998 Order, a decision of an appeal tribunal constituted under Chapter 1 of Part 2 of the 1998 Order (a “Northern Ireland tribunal”) on an appeal under this Act is to be treated as if it were a decision under Article 13 or 14 of the 1998 Order.
(6)In addition to any right of appeal on a point of law under Article 15 of the 1998 Order, a person who is found liable to a penalty by a Northern Ireland tribunal has a right of appeal to the Northern Ireland Social Security Commissioner, and on such an appeal the Commissioner has a similar jurisdiction to that conferred on the tribunal by subsection (3).
(7)In subsection (6), “Northern Ireland Social Security Commissioner” means—
(a)the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8), or
(b)a tribunal of two or more Commissioners constituted under Article 16(7) of the 1998 Order.