Section 163(3)

If the Tribunal considers— the Tribunal must allow the appeal or substitute another notice or decision which the Commissioner could have given or made. that the notice or decision against which the appeal is brought is not in accordance with the law, or to the extent that the notice or decision involved an exercise of discretion by the Commissioner, that the Commissioner ought to have exercised the discretion differently,

← 2 · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-09-04