Section 85B(5)

If on the application of the original appellant, the relevant tribunal or court decides that— the original appellant has applied to HMRC under subsection (4), HMRC have decided that application, financial extremity might be reasonably expected to result from that decision by HMRC, the relevant tribunal or court may replace, vary or supplement the decision by HMRC by doing one or more of the things listed in subsection (6).

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Source: legislation.gov.uk · retrieved 2026-07-28