[13A Appeal to the [First-tier Tribunal]]
Stamp Act 1891 (1891 c 39) | Legislation

[13A  Appeal to the [First-tier Tribunal]]

[(1)     The following provisions apply in relation to an appeal under section 13(4).

(2)     Notice of appeal must be given in writing to the Commissioners, specifying the grounds of appeal.

(3)     . . .

(4)     . . .

(5)     On the appeal the [First-tier Tribunal] may—

(a)     if it appears . . . that no penalty should be paid, set the

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