Section 99(4)

The tribunal hearing an appeal under paragraph (1) has the power to— quash or vary any decision of the Commissioners, including the power to reduce any penalty to such amount (including nil) as the tribunal thinks appropriate; and substitute the tribunal's own decision for any decision quashed on appeal.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-06-30; changes after this date are not shown.