Related HMRC Manuals

10(1)  Subject to subsection (3) below, the following, namely–

(a)any decision of the Secretary of State under section 8 above or this section, whether as originally made or as revised under section 9 above; and

(b)any decision under this Chapter of the First-tier Tribunal or any decision of the Upper Tribunal which relates to any such decision,

may be superseded by a decision made by the Secretary of State, either on an application made for the purpose or on his own initiative.

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