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24.—(1) This regulation applies where a person is appealing to the Tribunal under regulation 23 against a determination.
(2) The Tribunal may—
(a)uphold the determination; or
(b)quash the determination.
(3) The Tribunal may act as mentioned in paragraph (2)(b) only to the extent that it is satisfied that the determination was wrong on one or more of the following grounds—
(a)that the determination was based on an error of fact;
(b)that the determination was wrong in law.
(4) If the Tribunal quashes the determination, it must substitute its own determination for that of the Commissioners.
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