{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-15.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/56/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) On an appeal under paragraph 13(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.\n(2) On an appeal under paragraph 13(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 9—\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 9 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 14(1)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 56 para. 15 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12Sch. 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)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)"
    },
    {
      "type": "I",
      "label": "I7",
      "text": "Sch. 56 para. 15 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "word inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/15",
    "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."
}