If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.
Section 224: Determination of appeal by tribunal.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part VIII: ADMINISTRATION AND COLLECTION
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