# Finance Act 2017, Paragraph 14


Subject to paragraph 15, on an appeal against a decision mentioned in paragraph 1(b) or (k) to (o), the appeal tribunal may—
(a) affirm or cancel the decision;
(b) substitute for that decision another decision that the Commissioners, or (as the case may be) an officer of Revenue and Customs had power to make;
(c) vary the decision;
(d) direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct;
(e) require HMRC to conduct a review, or a further review, of the decision.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.