Regulation 8 Disposal of the appeal by the First-tier Tribunal
(1)
Where a notice of appeal is given in accordance with regulation 7, the decision or conclusion of the local authority on the matter that is the subject of the appeal is to be upheld, varied or set aside.
(2)
Where the decision or conclusion of the local authority is varied or set aside, the First-tier Tribunal may by order require the local authority to—
(a)
substitute a new decision or conclusion,
(b)
re-calculate—
(i)
the amount of the levy or interest on unpaid levy,
(ii)
the amount of penalty or interest on an unpaid penalty.