SCHEDULES
SCHEDULE 8 Appeals
Part I General
Decisions of the tribunal
3
F3A1
This paragraph applies to any appeal under section 46 or 47 other than—
a
an appeal under section 46 against, or with respect to, a decision of the kind specified in subsection (3)(g) or (h) of that section, and
b
an appeal under section 47(1)(b) or (c).
1
The F1Tribunal must determine the appeal on the merits by reference to the grounds of appeal set out in the notice of appeal.
2
The F1Tribunal may confirm or set aside the decision which is the subject of the appeal, or any part of it, and may—
a
remit the matter to the F5CMA ,
b
impose or revoke, or vary the amount of, a penalty,
c
d
3
4
If the F1Tribunal confirms the decision which is the subject of the appeal it may nevertheless set aside any finding of fact on which the decision was based.