70.—(1) A person aggrieved by a decision of the Commissioner, other than a decision in respect of an enforcement notice, assessment notice or information notice, may appeal to the Appeal Tribunal in accordance with such procedure as may be prescribed.
Fifth (2) The provisions of the Fifth Schedule shall have effect in
Schedule. respect of the constitution and functions of the Appeal Tribunal.
(3) On hearing an appeal under this section, the Appeal Tribunal may—
(a) dismiss the appeal; or
(b) allowthe appeal in whole or in part, and direct the appropriate person or body to take any action or make any decision which could have been taken or made (as the case may be), by that person or body regarding the matter in respect of which the appeal is allowed.