38.—(1) On or after deciding an appeal the Tribunal may, in consequence of the decision, by order require—
(a)an estimate to be quashed or altered;
(b)a penalty to be quashed;
(c)the decision of a billing authority to be reversed;
(d)a calculation (other than an estimate) of an amount to be quashed and the amount to be recalculated.
(2) An order may require any matter ancillary to its subject-matter to be attended to.