Paragraph 15 I1I2C1I3I4I5I6I7
On an appeal under paragraph 13(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.
On an appeal under paragraph 13(2) that is notified to the tribunal, the tribunal may—
affirm HMRC's decision, or
substitute for HMRC's decision another decision that HMRC had power to make.
If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 9—
to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 9 was flawed.
In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 14(1)).
Annotations
Modifications
- C1
Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement
- I1
Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
- I2
Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
- I3
Sch. 56 para. 15 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12
Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
- I4
Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
- I5
Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
- I6
Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
- I7
Sch. 56 para. 15 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
Notes on Schedule 56
Modifications
- C1
Sch. 56 applied (with modifications) by S.R. 2009/128, reg. 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))
- C2
Sch. 56 applied (with modifications) by S.I. 2009/470, reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)
- C3
Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
- C4
Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
- C5
Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39
- C6
Sch. 56 applied by S.R. 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))
- C7
Sch. 56 applied by S.I. 2009/470, reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))
- C8
Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 85(3)
- C9
Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 46
- C10
Sch. 56: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), Sch. 7 para. 5(1)(c)