# Finance Act 2017, Paragraph 13


On an appeal against a decision mentioned in paragraph 1(f) to (j), the appeal tribunal may—
(a) affirm the decision, or
(b) substitute for that decision another decision that the Commissioners had power to make.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.