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Childcare Payments Act 2014

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Changes over time for: Section 60

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(1)This section applies where a person is appealing to the Tribunal under section 56 against an appealable decision.

(2)In a case where the appealable decision is a decision under section 47 to assess a penalty, or to assess a penalty of a particular amount, the Tribunal may do any of the following—

(a)uphold the penalty;

(b)set aside the penalty;

(c)substitute for the penalty a penalty of an amount decided by the Tribunal.

(3)In any other case, the Tribunal must either—

(a)dismiss the appeal, or

(b)quash the whole or part of the decision to which the appeal relates.

(4)The Tribunal may act as mentioned in subsection (3)(b) only to the extent that it is satisfied that the decision was wrong on one or more of the following grounds—

(a)that the decision was based, wholly or partly, on an error of fact;

(b)that the decision was wrong in law.

(5)If the Tribunal quashes the whole or part of a decision, it may either—

(a)refer the matter back to HMRC with a direction to reconsider and make a new decision in accordance with its ruling, or

(b)substitute its own decision for that of HMRC.

This is subject to section 61(8).

(6)The Tribunal may not direct HMRC to take any action which they would not otherwise have the power to take in relation to the decision.

(7)A decision of the Tribunal made by virtue of this section has the same effect as, and may be enforced in the same manner as, a decision of HMRC.

(8)In this section “the Tribunal” means—

(a)the First-tier Tribunal, or

(b)in Northern Ireland, the appeal tribunal (within the meaning of section 59(3)).

Commencement Information

I1S. 60 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

I2S. 60 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

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