# Stamp Act 1891, Section 13A: Appeal to the First-tier Tribunal .


(1) The following provisions apply in relation to an appeal under section 13(4).
(2) Notice of appeal must be given in writing to the Commissioners, specifying the grounds of appeal.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) On the appeal the First-tier Tribunal may—
(a) if it appears ... that no penalty should be paid, set the decision aside;
(b) if the amount determined appears ... to be appropriate, confirm the decision;
(c) if the amount determined appears ... to be excessive, reduce it to such other amount (including nil) as the tribunal considers appropriate;
(d) if the amount determined appears ... to be insufficient, increase it to such amount as the tribunal considers appropriate.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(7A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (7) as it applies to the right of appeal under section 11(2) of that Act.
(8) On an appeal under subsection (7) the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by subsection (5) above.

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Source: https://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/13A (the official version)
Page: https://openlegislation.uk/stamp-act-1891/section-13A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.