{
  "url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-6",
  "json_url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007/regulation-6.json",
  "legislation": "uksi/2007/1509",
  "legislation_title": "The Control of Cash (Penalties) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/control-of-cash-penalties-regulations-2007",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "On an appeal under regulation 4, the tribunal has the power to —\n(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\n(b) substitute its own decision for any decision quashed on appeal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1509/regulation/6",
    "retrieved_at": "2026-10-29T03:52:10.421825+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}