Paragraph 59 Determination on appeal
United Kingdom
Where, on an appeal under paragraph 48—
it is found that an assessment in respect of the appellant is an assessment for an amount that is less than it ought to have been, and
the tribunal give a direction specifying the correct amount,
the assessment has effect as an assessment of the amount specified in the direction and (without prejudice to any power under this Schedule to reduce the amount of interest payable on the amount of an assessment) as if it were an assessment notified to the appellant in that amount at the same time as the original assessment.
Where the tribunal allows an appeal under paragraph 48(1)(c), (d) or (i) or (2) on the ground that the decision-maker could not reasonably have arrived at the decision, the tribunal may—
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, or
require an officer of Revenue and Customs to conduct, in accordance with the directions of the tribunal, a review or a further review of the original decision as appropriate.
Where, on an appeal under paragraph 48, the tribunal find that a liability to a penalty or to an amount of interest arises, the tribunal must not give any direction for the modification of the amount payable in respect of that liability except—
in exercise of a power conferred on the tribunal by Part 11 of this Schedule (penalties), or
for the purpose of making the amount payable conform to the amount due in accordance with this Part of this Act.
Sections 85 and 85B of VATA 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) apply in relation to an appeal under paragraph 48 of this Schedule as they apply to an appeal under section 83 of VATA 1994, reading—
references to section 83 of that Act as references to paragraph 48 of this Schedule, and
the references to value added tax as references to CBAM.