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[10(1)A person on whom an information notice is served may appeal to the First-tier Tribunal against—U.K.
(a)the information notice or any provision of it, or
(b)any refusal of a request by the person to issue a notice of variation or cancellation in relation to the information notice.
(2)Subject to paragraph 9(6), an appeal under this paragraph does not affect the need to comply with the information notice while the appeal is not finally determined.
(3)Sub-paragraphs (4) to (6) apply in relation to an appeal under sub-paragraph (1)(a).
(4)The First-tier Tribunal must allow the appeal or substitute such other information notice as could have been served by the Commissioner if the Tribunal considers—
(a)that the notice concerned is not in accordance with the law, or
(b)to the extent that the notice involved an exercise of discretion by the Commissioner, that the Commissioner ought to have exercised the discretion differently.
(5)In any other case, the First-tier Tribunal must dismiss the appeal.
(6)The First-tier Tribunal may review any determination of fact on which the notice concerned was based.
(7)Sub-paragraphs (8) to (10) apply in relation to an appeal under sub-paragraph (1)(b).
(8)The First-tier Tribunal must direct the Commissioner to issue, on such terms as the Tribunal considers appropriate, a notice of variation or cancellation in relation to the information notice if the Tribunal considers that the information notice ought to be varied or cancelled on those terms.
(9)In any other case, the First-tier Tribunal must dismiss the appeal.
(10)The First-tier Tribunal may review any determination of fact on which the refusal to issue the notice of variation or cancellation was based.]