Subsection (2) applies if the Upper Tribunal, in deciding an appeal under section 11, finds that the making of the decision concerned involved the making of an error on a point of law.
The Upper Tribunal—
may (but need not) set aside the decision of the First-tier Tribunal, and
if it does, must either—
remit the case to the First-tier Tribunal with directions for its reconsideration, or
re-make the decision.
In acting under subsection (2)(b)(i), the Upper Tribunal may also—
direct that the members of the First-tier Tribunal who are chosen to reconsider the case are not to be the same as those who made the decision that has been set aside;
give procedural directions in connection with the reconsideration of the case by the First-tier Tribunal.
In acting under subsection (2)(b)(ii), the Upper Tribunal—
may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-making the decision, and
may make such findings of fact as it considers appropriate.