18(1)On an appeal under paragraph 16(1), the tribunal may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 16(2), the tribunal may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(3)If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 9—
(a)to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
(b)to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 9 was flawed.
(4)In sub-paragraph (3), “flawed” means flawed when considered in the light of the principles applied in proceedings for judicial review.
(5)In this paragraph “tribunal” means the First-tier Tribunal or the Upper Tribunal (as appropriate by virtue of paragraph 17(1)).
Commencement Information
I1Sch. 22 para. 18 in force at 1.4.2017 with effect in accordance with reg. 2(b) by S.I. 2017/277, reg. 2(b)