Regulation 6 Steps to be taken by a local authority as a result of a review
As a result of a review a local authority may—
uphold its original decision or conclusion,
vary its original decision or conclusion, or
set aside its original decision or conclusion and substitute a new decision or conclusion.
Where—
payment of any amount of the levy, penalty or interest on unpaid levy or penalty is postponed in accordance with regulation 9 pending the outcome of a review and remains payable as a result of the review,
a greater amount of the levy, penalty or interest on unpaid levy or penalty is payable as a result of the review,
the local authority must require payment of the outstanding amount on or before the last day of the period of 30 days beginning with the day on which notice of the outcome of the review is received by the person who requested a review, or the last day of such longer period as may be agreed with the local authority.
Where the outcome of a review is that an amount of the levy, penalty or interest on unpaid levy or penalty is to be reimbursed to a person, the local authority must reimburse the amount owed on or before the last day of the period of 30 days beginning with the day on which the notice of the outcome of the review is sent.