Paragraph 19 I1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 41 para. 6(2)(b) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(b)
Sch. 41 para. 6(1A) inserted by Finance Act 2015 Sch. 20 para. 10(2)
Sch. 41 para. 6(2)(a) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(a)
Sch. 41 para. 6(2)(c) word substituted by Finance Act 2015 Sch. 20 para. 10(3)(c)
Sch. 41 para. 6(5) word substituted by Finance Act 2015 Sch. 20 para. 10(4)
Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by Finance Act 2015 Sch. 20 para. 11(2)
Sch. 41 para. 13(3) Table words inserted by Finance Act 2015 Sch. 20 para. 13

(1)

On an appeal under paragraph 17(1) the F1tribunal may affirm or cancel HMRC's decision.

(2)

On an appeal under paragraph 17(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 F2tribunal may rely on paragraph 14—

(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 14 was flawed.

(4)

In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.

F3(5)

In this paragraph, “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 18(1)).

Annotations

F1: Word in Sch. 41 para. 19 substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 473(3)(a)
F2: Word in Sch. 41 para. 19(3) 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. 1 para. 473(3)(b)
F3: Sch. 41 para. 19(5) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 473(3)(c)

I1: Sch. 41 para. 19 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2

C1: Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34
C2: Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))
C3: Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13