The Control of Cash (Penalties) Regulations 2007

6.  On an appeal under regulation [F1 4], 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

F1 Word 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)