# Finance Act 2007, Paragraph 17

Extent: E+W+S+N.I.

(1) On an appeal under paragraph 15(1) the ... tribunal may affirm or cancel HMRC's decision.
(2) On an appeal under paragraph 15(2) the ... tribunal may—
(a) affirm HMRC's decision, or
(b) substitute for HMRC's decision another decision that HMRC had power to make.
(3) If the ... tribunal substitutes its decision for HMRC's, the ... tribunal may rely on paragraph 11—
(a) to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
(b) to a different extent, but only if the ... tribunal thinks that HMRC's decision in respect of the application of paragraph 11 was flawed.
(4) On an appeal under paragraph 15(3)—
(a) the ... tribunal may order HMRC to suspend the penalty only if it thinks that HMRC's decision not to suspend was flawed, and
(b) if the ... tribunal orders HMRC to suspend the penalty—
(i) P may appeal ... against a provision of the notice of suspension, and
(ii) the ... tribunal may order HMRC to amend the notice.
(5) On an appeal under paragraph 15(4) the ... tribunal—
(a) may affirm the conditions of suspension, or
(b) may vary the conditions of suspension, but only if the ... tribunal thinks that HMRC's decision in respect of the conditions was flawed.
(5A) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 16(1)).
(6) In sub-paragraphs (3)(b), (4)(a) and (5)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
(7) Paragraph 14 (see in particular paragraph 14(3)) is subject to the possibility of an order under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-24/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.