# Finance Act 2008, Paragraph 19

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

(1) On an appeal under paragraph 17(1) the tribunal 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 tribunal 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.
(5) In this paragraph, “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 18(1)).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.