{
  "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/section-12",
  "json_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/section-12.json",
  "legislation": "ukpga/2007/15",
  "legislation_title": "Tribunals, Courts and Enforcement Act 2007",
  "legislation_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Proceedings on appeal to Upper Tribunal",
  "text": "(1) Subsection (2) applies if the Upper Tribunal, in deciding an appeal under section 11, finds that the making of the decision concerned involved the making of an error on a point of law.\n(2) The Upper Tribunal—\n(a) may (but need not) set aside the decision of the First-tier Tribunal, and\n(b) if it does, must either—\n(i) remit the case to the First-tier Tribunal with directions for its reconsideration, or\n(ii) re-make the decision.\n(3) In acting under subsection (2)(b)(i), the Upper Tribunal may also—\n(a) direct that the members of the First-tier Tribunal who are chosen to reconsider the case are not to be the same as those who made the decision that has been set aside;\n(b) give procedural directions in connection with the reconsideration of the case by the First-tier Tribunal.\n(4) In acting under subsection (2)(b)(ii), the Upper Tribunal—\n(a) may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-making the decision, and\n(b) may make such findings of fact as it considers appropriate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 12 applied (with modifications) (3.11.2008) by 1996 c. 56, s. 336ZB(3) (as inserted by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 9(1), Sch. 3 para. 135"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 12 applied (with modifications) (3.11.2008) by 1965 c. 50, s. 28JA(3) (as inserted by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 9(1), Sch. 3 para. 118"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 9-13 excluded (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 177(1)(b), 194(2) (with s. 177(2)); S.I. 2018/33, art. 2(i)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 9-13 excluded (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 184(3), 194(2); S.I. 2018/33, art. 2(i)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 12 applied (with modifications) (1.9.2021) by Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2), ss. 81(3), 100(3); S.I. 2021/373, art. 8(g)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 12 applied (with modifications) (1.9.2021) by 2010 (c. 15), Sch. 17 para. 6AA (as inserted by Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2), s. 100(3), Sch. 1 para. 19(5)(f); S.I. 2021/373, art. 8(j)(xxxiii))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 12 excluded (31.12.2023 in relation to accounting periods commencing on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 65(3)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 12(2)-(4) applied by 2002 c. 15, s. 176B(5) (as inserted (1.7.2013) by The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036), art. 1, Sch. 1 para. 144 (with Sch. 3))"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "S. 12(2)-(4) applied by 2002 c. 9, s. 111(4) (as inserted (1.7.2013) by The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036), art. 1, Sch. 1 para. 231(c) (with Sch. 3))"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "S. 12(2)-(4) applied by 2004 c. 34, s. 231C(5) (as inserted (1.7.2013) by The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036), art. 1, Sch. 1 para. 176 (with Sch. 3))"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "S. 12(2)-(4) applied (6.4.2017) by Housing and Planning Act 2016 (c. 22), ss. 53(5), 216(3); S.I. 2017/281, reg. 4(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/15/section/12",
    "retrieved_at": "2026-10-29T09:12:45.892078+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}