Version Superseded: 17/07/2013
Point in time view as at 19/07/2011.
Finance Act 2009, Paragraph 15 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
15(1)On an appeal under paragraph 13(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 13(2) that is notified to the tribunal, the tribunal may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(3)If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 9—
(a)to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
(b)to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 9 was flawed.
(4)In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
(5)In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 14(1)).
Modifications etc. (not altering text)
C1Sch. 56 applied (with modifications) by S.R. 2009/128, reg. 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))
C2Sch. 56 applied (with modifications) by S.I. 2009/470, reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)
C3Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
C4Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
C5Sch. 56 applied by S.R. 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))
C6Sch. 56 applied by S.I. 2009/470, reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))
Commencement Information
I1Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
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