Part 6: Enforcement Section 163: Determination of appeals
This section makes provision in relation to the determination of appeals under section 162 by the Upper Tribunal or the First-tier Tribunal.
	In relation to appeals under section 162(2) or (4),
	subsection (2) empowers the tribunal to review any determination of fact on which the notice or decision against which the appeal is brought was based
	subsection (3) specifies the cases in which tribunal must allow an appeal or substitute another notice or decision
	subsection (4) requires the tribunal to dismiss the appeal in all other cases.
	Subsection (5) provides in relation to an appeal against a refusal of an application for the cancellation or variation of the notice that the tribunal must cancel or vary the notice if the tribunal considers that there has been a change in circumstances.
	Subsection (6) empowers the tribunal to cancel the Commissioner’s determination where a person has appealed against the determination under section 162(4).