104Powers of Tribunal on reviewE+W
This section has no associated Explanatory Notes
(1)On an application under section 103, the Tribunal may—
(a)affirm the Commissioner's determination, or
(b)annul the Commissioner's determination.
(2)If the Tribunal annuls the Commissioner's determination, the Tribunal must remit the case to the Commissioner with directions for its reconsideration.
Commencement Information
I1S. 104 in force at 7.7.2015 by S.I. 2015/1413, art. 3(c)