Section 104 Powers of Tribunal on reviewI1
(1)
On an application under section 103, the Tribunal may—
(a)
affirm the Commissioner's determination, or
(b)
annul the Commissioner's determination.
(2)
If the Tribunal annuls the Commissioner's determination, the Tribunal must remit the case to the Commissioner with directions for its reconsideration.
Annotations
Commencement
- I1
S. 104 in force at 7.7.2015 by S.I. 2015/1413, art. 3(c)