# Finance Act 2017, Paragraph 12


On an appeal against a decision mentioned in paragraph 1(a) or (c) to (e), the appeal tribunal may affirm or cancel the decision.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.