Section 163 | Determination of appeals

(1)Subsections (2) to (4) apply where a person appeals to the Tribunal under section 162(1) or (3).

(2)The Tribunal may review any determination of fact on which the notice or decision against which the appeal is brought was based.

(3)If the Tribunal considers—

(a)that the notice or decision against which the appeal is brought is not in accordance with the law, or

(b)to the extent that the notice or decision involved an exercise of discretion by the Commissioner, that the Commissioner ought to have exercised the discretion differently,

the Tribunal must allow the appeal or substitute another notice or decision which the Commissioner could have given or made.

(4)Otherwise, the Tribunal must dismiss the appeal.

(5)On an appeal under section 162(2), if the Tribunal considers that the enforcement notice ought to be cancelled or varied by reason of a change in circumstances, the Tribunal must cancel or vary the notice.

(6)On an appeal under section 162(4), the Tribunal may cancel the Commissioner's determination.