{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-22.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) On an appeal under paragraph 20(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.\n(2) On an appeal under paragraph 20(2) that is notified to the tribunal, the tribunal may—\n(a) affirm HMRC's decision, or\n(b) substitute for HMRC's decision another decision that HMRC had power to make.\n(3) If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 16—\n(a) to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or\n(b) to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 16 was flawed.\n(4) In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.\n(5) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 21(1)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 55 paras. 18-23 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 24(6)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 55 paras. 19-23 applied (6.4.2022) by The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506), regs. 1, 7(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 55 para. 22 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 55 para. 22 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 55 para. 22 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)Sch. 55 para. 22 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 55 para. 22 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 55 para. 22 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 55 para. 22 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
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      "affecting_title": "Finance Act 2015"
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    {
      "type": "inserted",
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      "affecting_title": "Finance Act 2015"
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      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
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    {
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      "affecting_title": "Finance Act 2015"
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/22",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}