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The Control of Cash (Penalties) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 1509
- Regulation 6
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6. On an appeal under regulation [F14], the tribunal has the power to —
(a)quash or vary any decision of the Commissioners, including the power to reduce any penalty to such amount (including nil) as it thinks proper; and
(b)substitute its own decision for any decision quashed on appeal.
Textual Amendments
F1Word in reg. 6 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 166 (with Sch. 3 paras. 2-4)
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