Regulation 6
United Kingdom
On an appeal under regulation F14, the tribunal 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 it thinks proper; and
(b)
substitute its own decision for any decision quashed on appeal.
Annotations
Textual amendments
- F1
Word in reg. 6 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 166 (with Sch. 3 paras. 2-4)